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AutoSoft Systems |
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AutoSoft
Systems |
2 Round Hill
Court |
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East Greenwich,
RI 02818 |
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401.885.3631 |
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401.884.5653 Fax |
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401.996.3631 Cell |
AMDG |
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Decision Ready
Information! |
autosoft@aol.com |
Commercial & custom multi-user computer software for a
variety of applications including performance metrics, statistical analysis,
data extraction and merger from multiple large databases, computer simulation
and management information systems.
Founded in 1982. |
We know Excel! Whenever possible, Excel
is the user interface, VBA is the programming language, ODBC connects to the
database of your choice. |
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AMDG |
Activity-Based Cost Management
(ABCM.xlsm) |
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Activity-Based Cost Management is an analysis technique that has
been around for decades. It allows an
organization measure the profitability of various subsets of its
operation. Typical subsets will
include: |
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- Time Period |
- Territory |
- Product Line |
- Engineer |
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- Customer |
- Customer Class |
- Account Manager |
- Market |
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- Sales Rep |
- Product Number |
- Regional
Manager |
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- Any other
quantifiable invoice characteristic |
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The SMART implementation starts with the AXIOM Sales Margin
Report. ABCM automatically imports all
invoices, debit and credit memos for the desired time period. The columns from the AXIOM report define
the various "invoice characteristics" that are used later for ABCM
analysis. |
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There is a companion worksheet, the Allocation Table, where the
user defines how to allocate costs across the different transactions on the
ABCM.xlsm workbook. The user simply
enters "TRUE" to identify the values for the invoice characteristic
which whill share in absorbing the costs asociated with the designated line
item. |
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In the above example, there are 12 different general ledger
expense account numbers listed. 6 are
to be spread using the Invoice Extension as a basis, the other 6 will use the
Invoice Cost Extension as a basis. There are two production facilities in
this model, "01" and "OS". All but one general ledger accounts are to
be spread only across the invoices originating from the "01"
facility. Only one account
"Expedite ..." is to be spread across both facilities. Also note the different "Order
Types". Some expenses will be
spread across invoices of all Order Types, others for selected Order
Types. |
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In some implementations this process is continued for Product
Lines, Customer Classes, Regional Managers, Account Managers and even in some
cases specific customers. The inherent
flexibility of this process makes it easy to define the invoice
characteristics specific your own company.
Note in this example, Regional Managers and Account Managers are user
data fields. |
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The last step in the data input is to enter the actual income
and expense items for each time period.
This example shows bogus numbers for illustrative purposes only. Again, the standard AutoSoft/SMART
convention of yellow background and dark red font for data entry cells. Note the blue "SUM CHECK AND HIGHLIGHT
EXCEPTIONS" button which does validation of the entries and indicates
any potential data entry errors. |
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The green "UPDATE" button is pressed and the ABCM
program does the work. |
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AutoSoft Systems | 2 Round Hill Court, East
Greenwich, Rhode Island, USA 02818 | 401.885.3631 | Fax: 401.884.5653 |
Mobile: 401.996.3631 |
This web page was last updated at 02/21/2014 07:40 AM and is
written in EXCEL! |
AXIOM is a Trademark of Consona - USYS is a Trademark of Zumbach
- AutoSoft Systems is not affiliated with Consona nor Zumbach |
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