usb barcode scanner java api The Challenges of Accounting for Complexity in Software

Generator Code 39 in Software The Challenges of Accounting for Complexity

The Challenges of Accounting for Complexity
Code 3 Of 9 Printer In None
Using Barcode generator for Software Control to generate, create Code39 image in Software applications.
Code-39 Scanner In None
Using Barcode scanner for Software Control to read, scan read, scan image in Software applications.
As outlined in 2, complexity is responsible for a number of insidious costs in your business, primarily contained in overhead costs and low labor productivity The most obvious example is manufacturing overhead cost, but you ll also see it in things like large procurement costs
Creating Code-39 In Visual C#
Using Barcode generator for .NET Control to generate, create Code 3/9 image in .NET framework applications.
Code 39 Extended Maker In .NET
Using Barcode generation for ASP.NET Control to generate, create Code39 image in ASP.NET applications.
Conquering Complexity in Your Business
Code-39 Creation In .NET Framework
Using Barcode printer for Visual Studio .NET Control to generate, create Code-39 image in VS .NET applications.
Generate USS Code 39 In VB.NET
Using Barcode maker for VS .NET Control to generate, create Code 39 Extended image in Visual Studio .NET applications.
and constant task switching eg, the setup and downtime on production lines as they switch between products, the lag time in service functions as people try to process a confusing number of options, etc Unfortunately, current accounting methods aren t set up to identify those hidden costs As has been proven by Robert Kaplan et al,1 traditional cost accounting procedures do a very poor job of making an accurate allocation of overhead cost to specific services, products, and processes GAAP accounting, for example, does a good job of computing the profit of a whole organization over long periods of time, but does a poor job of properly allocating overhead costs to each offering and fails to recognize low direct labor productivity Since overhead cost be it SG&A and direct or manufacturing overhead often amounts to 30% of total cost, this is a gigantic miss When these erroneous data are used to guide operations management, disastrous consequences can follow The shortcomings of traditional costing systems have been eloquently analyzed in the book Relevance Lost,2 and led to the rise of Activity Based Costing (ABC), which seeks
Encode Bar Code In None
Using Barcode maker for Software Control to generate, create bar code image in Software applications.
Code128 Encoder In None
Using Barcode encoder for Software Control to generate, create USS Code 128 image in Software applications.
Cost accounting problems One major problem with cost allocation that relates to complexity is the fact that many costs allocated to overhead are scale independent To illustrate that concept, think about a production line that handles two different products The time and cost needed to change from producing one product to the other product are the same regardless of whether you build one unit or ten thousand units Yet the overhead cost applied often is based on a % of direct labor, ie, it depends on how many you build This means that high-volume offerings are allocated too much cost, and low-volume products are allocated too little In his Introduction to Activity Based Costing, Robert Kaplan notes: Traditional cost systems will systematically and grossly under estimate the cost of resources required for specialty, low-volume products and will over estimate the resource cost of high volume, standard products 3 Since one of the themes of this book is assigning the true cost to complexity, the conventional approach is obviously inadequate
Generating UCC - 12 In None
Using Barcode printer for Software Control to generate, create EAN / UCC - 14 image in Software applications.
UPC - 13 Maker In None
Using Barcode maker for Software Control to generate, create EAN13 image in Software applications.
4: How Conquering Complexity Drives Shareholder Value
Data Matrix ECC200 Drawer In None
Using Barcode creator for Software Control to generate, create Data Matrix image in Software applications.
Creating Barcode In None
Using Barcode creation for Software Control to generate, create barcode image in Software applications.
to remedy the problems outlined above but has often proved to be a cumbersome approach4,5 ABC attempts to find the true drivers of cost by, for example, tracing setup time and cost back to each low-volume product or service and appropriately increasing its unit cost and reducing the allocation made to the unit cost of a higher-volume product or service (For example, an ABC effort might discover that some products require a disproportionate amount of engineering support, and make suitable additions/reductions) The result is a corrected Gross Profit per product or service line How big can the correction be Let s look at an example: One of our early engagements was at a company that principally produced wall coverings but, due to their ability to extrude and roll sheets, also produced rubber sound deadeners for automobile doors (they give doors a nice solid clunk when closed) The Gross Profit Margin on the door product was reported as 40% vs only 22% for the wall coverings No wonder the sound deadeners were widely considered as one of the company s winners Marketing had incentives to sell more automotive products This company had about 22 equipment and quality engineers on staff whose time was charged to manufacturing overhead, then allocated out based on volume Because wall coverings accounted for more than 90% of the volume, these high-volume products carried 90% of the engineering cost However, it was found that the automotive products consumed more than half of the engineering cost Much of an engineer s time was spent on the automotive products in unscheduled phone calls, quality audits, handling returned material, creating test data, etc things that are difficult to capture on a time card and yet are completely non-valueadded from the customers perspective In short, the tasks that an engineer faced working on automotive products were vastly more complex than those related to wallcoverings Likewise, the automotive products required special capital equipment for mixing and rolling material, and therefore should have had a much higher depreciated cost per unit than did wall covering But depreciation, like engineering time, was rolled into overhead cost and charged out based on volume When all these costs were properly applied to the automotive product, the company realized that product line was destroying
EAN / UCC - 14 Encoder In None
Using Barcode drawer for Software Control to generate, create EAN / UCC - 14 image in Software applications.
Creating USS-128 In Objective-C
Using Barcode generation for iPad Control to generate, create EAN / UCC - 13 image in iPad applications.
EAN 13 Encoder In Visual Studio .NET
Using Barcode maker for Visual Studio .NET Control to generate, create GTIN - 13 image in .NET framework applications.
Painting GTIN - 12 In Objective-C
Using Barcode encoder for iPhone Control to generate, create UPC A image in iPhone applications.
GS1 RSS Maker In .NET Framework
Using Barcode generation for Visual Studio .NET Control to generate, create DataBar image in VS .NET applications.
Generating EAN 128 In Java
Using Barcode printer for Java Control to generate, create USS-128 image in Java applications.
Print Code 3 Of 9 In None
Using Barcode printer for Office Word Control to generate, create Code 39 image in Word applications.
Printing Code 39 In None
Using Barcode creation for Microsoft Excel Control to generate, create Code 39 image in Office Excel applications.
Copyright © OnBarcode.com . All rights reserved.