Description
Management control section
- Yearly budget processing: sales and costs
- Investment plan processing
- Budget allocation for months/quarters
- Periodic monitoring budget/actual
- Analysis of variances for single periods and progressive
ABM section
- Product data (quantity and lots)
- Defining the structure of the main processes and related subprocesses
- Activities of the organizational structures
- Map of selected business processes and activities
- Creation of cost drivers
- Reports input / output between activity
- Resources consumed and outputs generated
- Diagnostic Analysis of the processes(attivities VA and NVA)
Costing section
- Specification of indirect costs (pull drivers)
- Allocation pull driver staff to the activities
- Allocation pull driver other costs to the activities
- Usage of every output and summary of product costs
- Implementation of a data base external o internal to the program, with numbered forms of various products or orders and related costs (materials, manufacturing, ancillary costs)