以下是高顿网校为大家整理的：F5业绩管理重点讲义，希望对考生们有所帮助。
 
　　1.7 The implications of switching to ABC
　　The use of ABC has potentially significant commercial implications:
 
　　§ Pricing can be based on more realistic costs data.
　　- The traditional method of absorption of overheads into unit costs on a volume basis may be misleading, with the result that product costs can, potentially, be materially under/overstated.
　　- Thus, where cost plus pricing is in use, products that have been materially under-costed may be priced at levels that generate a loss whilst products that have been materially over-costed many be priced at levels that are uncompetitive.
 
　　§ Sales strategy can be more soundly based.
　　- More realistic product costs as a result of the use of ABC may enable sales staff to:
　　- target customers that appeared unprofitable using absorption costing but may be profitable under ABC
　　- stop targeting customers or market segments that are now shown to offer low or negative sales margins.
　　- Front line sales staff will be able to negotiate prices with greater confidence
　　- ABC can be used to review the profitability of products and services with a view to focussing the efforts of sales staff upon those products and services which offer the highest sales margins.
 
　　§ Performance management and decision making can be improved
　　- Research, production and sales effort can be directed towards those products and services which ABC has identified as offering the highest sales margins.
　　- ABC can influence decisions as to which:
　　- new products/services to develop
　　- existing products/services to curtail or drop
　　- products/services should be promoted
　　- overhead costs to target.
 
　　Test your understanding
　　Identify for a hospital x-ray department possible cost drivers for the following activities:
　　§ equipment preparation
　　§ patient preparation
　　§ patient aftercare
　　§ film processing
　　§ film reporting
 
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