http://www.sanderkaru.ee/finantskoolitused/ Valik mitmete finants- ja juhtimisraamatute autori Sander Karu koolituse slaide aprillis 2010 toimunud avalikult koolituselt.
Projektijuhi finantskoolitus, projekti tulude, kulude ja rahakäibe eelarvesta...
Tegevuspõhise kuluarvestuse juurutamine ja arendamine organisatsioonis
1. Sander Karu mitmete finants- ja juhtimisraamatute autor , koolitaja ja koostööpartner vajalike teooriate juurutamisel praktikasse GSM: 5043202; rafiko@rafiko.ee, skype: sanderkaru http://www.rafiko.ee ; http://www.hot.ee/sanderkaru/ Valik slaide: Avalik koolitus 6-7. aprill 2010.a., Tallinn TEGEVUSPÕHISE KULUARVESTUSE JUURUTAMINE JA ARENDAMINE ORGANISATSIOONIS
Assign costs to activity cost pools (this is also called first-stage allocation). The cross-functional employee interviews resulted in the resource allocations as shown. Notice: The indirect factory workers allocated twenty-five percent of their time to the customer orders activity, forty percent of their time to the product design activity, twenty percent of their time to the order size activity, ten percent of their time to customer relations, and five percent of their time to the “other” activity. On hundred percent of the factory building lease is allocated to the “other” activity. Since Classic Brass has a single production facility that it does not plan to contract or expand, the lease cost is an unavoidable organization-sustaining cost. The shipping costs have no corresponding allocation percentages. This is because the shipping costs will be directly traced to customer orders.