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AV et d'autres méthodologies > Activity Based Costing
Titre : Value Analysis and Activity-Based Management: A Comparative Analysis (Adobe Acrobat - ".pdf" | 2009 | Pour les membres | #332)
Auteur : Dr. Paul Scarbrough, Goodman School of Business, Brock University
Description :

Activity Based Costing is a powerful tool that focuses on the management of activities as a route to improve both performance and the value received by customers. Value Analysis is a technique that helps identify and clarify user needs and develop alternative ways to meet those needs. It is the use of Function Analysis that makes Value Analysis unique from other problem solving techniques. Combining Activity Based Costing with Function Analysis significantly improves the chances of a successful outcome with ABC.

 
What is an Activity? There is nothing in traditional accounting that addresses this question, yet failure to effectively identify activities is one of the main contributors to ABC problems. The Value methodology is the most powerful tool we have to define Activities precisely—because an Activity is, in essence, a function.
 
Additionally, the Value methodology assists in focusing ABC on the specific Activities needed to solve business problems.  It is often assumed that activities are obvious and do not need special effort to identify, however, many Activities identified by the ABC implementation are not focused on solving business problems. Although they may be real Activities, they are not controllable in the decision horizon, and so, of no use to measure separately. The Value methodology is the only tool that gives control over these two underlying issues in ABC.
 
In this session I will provide a roadmap to integrating the Value methodology into your ABC plans.
Titre : Combining VA and ABC to Achieve Better Results (PDF | 2016 | Pour les membres | #457)
Auteur : Paul Scarbrough
Description : What is an Activity? There is nothing in accounting that addresses this question, yet failure to effectively identify activities is one of the main contributors to ABC problems. The Value method is the most powerful tool we have to help define Activities—because an Activity is always related to a function. Additionally, the FAST Value methodology assists in addressing the other big problem with ABC, which is the expensive proliferation of Activities beyond the number needed to solve business problems.
Auteur : Gil Goyette
Description :

Travaux publics et services gouvernementaux Canada a fait l’objet de deux changements récemment. Le premier est un changement de dénomination : de TPSGC, l’organisation prend le nom de Services publics et Approvisionnement Canada (SPAC). Le second est un changement majeur de ses aménagements de bureau. En effet, SPAC désirait adopter le modèle MTAA (Milieu de Travail axé sur les Activités) pour aménager ses futurs espaces de travail. De plus, appuyé par un logiciel de dernière génération, SPAC opérera selon un modèle de « hoteling », soit par réservation, n’ayant ainsi aucune place fixe attitrée pour ses employés. Cette conférence explique comment l’Analyse fonctionnelle a servi à définir les besoins de SPAC en matière d’aménagement et à guider la conception du nouveau milieu de travail. Le conférencier présente comment le personnel de SPAC participa activement à la construction de ses FAST et comment la caractérisation fut produite pour circonscrire les besoins en aménagement et environnements du nouveau milieu de travail.

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