Abstract :
Today’s companies should adopt the activity-based management as a strategy in order to increase the organizational effectiveness and efficiency, and to decrease the costs of activities. Having the understanding that products consume activities and the activities consume resources, comparies can obtain a critical tenchnique part of sustainable improvement through analyzing all the processes and activities. They search for the main reasons of activities to be performed for production and prevent time resource losses. Orienting to activities contributing to primary goals, they create a superiority in product value. They can get rid of activities whicih do not add a value by reconstructing the activities taking place in every stage of production and commercial processes. It is a good tool for gaining a strategic understanding for identifying the causes of problems and tracking the costs of overhead forming the major part of product cost. Cost distributors are determined by creating the relationship of cause-effect between activities and costs. Resource drivers where work activities are viewed and the cost drivers where the other cost objects formed in cost pools are determined. Costs depending on activities on the level of unit, batch, product and establishment are created. These costs are compared with the best process applications and with the cost matrix of the best alternative, and thus, the activity costs on every process can be decreased or the low-cost activities can be chosen. Whether the functions in the process are necessary or not, which activity or choice is suitable for a better production can also be determined. In addition, activity analysis may enable to provide the pieces to be used in the production of different items through the same or different activities. In the studies of avoiding idle activities, a comparison with the best competing product characteristics and costs can be done without sacrificing quality, safety and the demands of the customer, and thus an improvement can be achieved. Finally, standardization in production together with focusing on alternative activities, resources and cost differentiation is provided, and a superiority in continous improvement and competition for the company can be obtained.
NaturalLanguageKeyword :
Activity analysis , determining non , value added activities , cost decreasing without sacrificing quality.
