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Essay Assignment_Alto_MBA_Traditional ABC model

핀란드 Aalto 대학교 MBA 과정에서 과제로 작성한 리포트 입니다.
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최초등록일 2023.02.04 최종저작일 2022.06
MBA 경영학 Aalto 경재학
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Essay Assignment_Alto_MBA_Traditional ABC model
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  • 미리보기

    소개

    핀란드 Aalto 대학교 MBA 과정에서 과제로 작성한 리포트 입니다.

    목차

    1. What are the main arguments?
    1) Traditional ABC model
    2) The Time-Driven ABC model
    3) Time equations to capture complexity

    2. How does this relate to the organization you are working at and why?

    본문내용

    1. What are the main arguments?
    1) Traditional ABC model
    Over the past decades, lots of companies have utilized a traditional ABC model to manage their limited resources effectively. By employee surveying, this model estimates the percentage of time they spend on certain activity and then assign the resource expenses according to the average percentages they get from the survey. But this model has several problems or limitation to apply it to a large scale of organization.

    참고자료

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  • AI와 토픽 톺아보기

    • 1. Traditional ABC Model
      The traditional ABC model is a widely used cost accounting method that assigns overhead costs to products or services based on their consumption of various cost drivers. This model provides a more accurate representation of the true costs associated with different products or services compared to traditional volume-based costing methods. By identifying the key cost drivers and allocating overhead costs accordingly, the ABC model helps managers make more informed decisions about pricing, product mix, and resource allocation. However, the implementation of the ABC model can be complex and time-consuming, as it requires a detailed analysis of the organization's activities and the identification of appropriate cost drivers. Additionally, the accuracy of the ABC model depends on the quality of the data used and the assumptions made in the cost allocation process. Overall, the traditional ABC model is a valuable tool for cost management, but its effectiveness depends on the specific needs and characteristics of the organization.
    • 2. Time-Driven ABC Model
      The time-driven ABC (TDABC) model is an evolution of the traditional ABC model that simplifies the cost allocation process by using time as the primary cost driver. Instead of identifying multiple cost drivers, the TDABC model relies on the estimated time required to perform each activity and the cost per unit of time. This approach reduces the complexity of the cost allocation process and makes it easier to implement and maintain. The TDABC model is particularly useful in organizations with a high degree of complexity, where the traditional ABC model may be too resource-intensive to implement effectively. By focusing on time as the primary cost driver, the TDABC model can provide a more accurate and responsive cost management system, allowing managers to make better-informed decisions about pricing, resource allocation, and process improvement. However, the success of the TDABC model depends on the accuracy of the time estimates and the ability to capture changes in the organization's activities and processes over time. Overall, the TDABC model is a valuable tool for cost management, especially in complex organizations where the traditional ABC model may be too cumbersome to implement effectively.
    • 3. Time Equations for Complexity
      The concept of time equations for complexity is a key component of the time-driven ABC (TDABC) model. Time equations allow for the capture of the varying time requirements for performing different activities based on the complexity of the task or the characteristics of the product or service. By using time equations, the TDABC model can more accurately reflect the true cost of performing an activity, taking into account the specific factors that influence the time required. This is particularly important in complex organizations where the time required to perform a task can vary significantly depending on factors such as the size, volume, or customization of the product or service. Time equations enable the TDABC model to adapt to these complexities, providing a more accurate and responsive cost management system. The use of time equations also allows for the identification of opportunities for process improvement, as managers can analyze the factors that drive the time required for different activities and implement changes to streamline processes and reduce costs. Overall, the time equations for complexity are a crucial aspect of the TDABC model, enabling organizations to better understand and manage their costs in the face of increasing complexity.
    • 4. Application to Corporate Banking
      The application of the time-driven ABC (TDABC) model in the corporate banking industry can be highly beneficial. Corporate banking operations often involve a wide range of services and activities, each with varying levels of complexity and resource requirements. The TDABC model can help banks better understand and manage the costs associated with these diverse services by using time as the primary cost driver. By developing time equations that capture the specific factors influencing the time required to perform different banking activities, such as loan processing, account management, or advisory services, banks can more accurately allocate their overhead costs and identify areas for cost optimization. This can lead to improved pricing strategies, better resource allocation, and more informed decision-making. Additionally, the TDABC model's ability to adapt to changes in the organization's activities and processes can be particularly valuable in the dynamic corporate banking environment, where new products, services, and regulatory requirements are constantly emerging. Overall, the application of the TDABC model in corporate banking can provide a more accurate and responsive cost management system, enabling banks to enhance their profitability and competitiveness in the market.

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