Production Engineering
, No , pp-A stra t:
The pu pose of the a i le is to e phasis that a i it ased osi g is a p ope tool fo e gi ee s to e ha e thei de i-sio - aki g p o ess hile de elopi g e p odu t. The theo ei al a al sis sho s that a iet of fa to s shall e e -o passed i t-o e p -odu t de isi-o - aki g p o ess a d the efo e e gi ee s a d a age e t should pa g eat ate io to p ope ost allo aio . The pape suggests the usage of A i it Based Cosi g ethodolog fo e p odu t de elop e t de isio - aki g p o ess. Autho states that appli aio ABC i the p o ess of aio al de isio - aki g efe i g to e p odu t de elop e t e a les a age s a d e gi ee s to p io iize possi le soluio s, a d eallo ate esou es used i p odu io p o ess i o de to eet ide o ga izaio al goals. It ould also o t i ute i oope a-io of a age s a d e gi ee s fo the sake of o ga izaa-io al goal.
APPLICABILITY OF ACTIVITY BASED COSTING
IN NEW PRODUCT DEVELOPMENT PROCESSES
INTRODUCTION
Ma ket olailit a d apid te h ologi al ha ges e-suli g i ha gi g usi ess e i o e t fo es o ada s
o pa ies to o i uousl look fo e p odu t o to i o-ate e isi g p odu t. Bi gi g a e p odu t to the a ket o de elop e t of e isi g p odu t e ui es ot o l good u de sta di g of usto e s’ eeds, ut i stl depe d up-o thup-o up-ough a al sis up-of te h up-olup-ogi al, i a ial a d i e
a ia les. Based o the a o e, o pa ies de elop o i u-ous i o aio p o esses to o e o e a u e tai ies a d halle ges. Ne p odu t de elop e t p o ess o sists of se ies of a i iies e plo ed. “o e stage s el upo oope aio ith i a ial depa t e ts. The oope aio i ol es di e t, i di e t osts a al sis, p i i g setle e ts, the i pa t of e p odu t o the e i e asso t e t of p odu ts, fo e ast of e e ue a d p oit. Cosi g s ste o igi all esta lished to ight sho tages of t adiio al ost s ste s ight e of g eat use i that ase. The A i it Based Cosi g ABC , de eloped Ro i Coope a d Ro -e t Capla , i th-e -eighi-es of XX -e tu , is a -ethodolog that has de eloped to ost a age e t s ste fo usi g o de isio - aki g ega di g the opi al p odu t asso t-e t, o pt-eii t-e st att-egit-es. Its ai idt-ea of tht-e ABC s s-te is to allo as-te i di e t o e head osts di e tl to the p odu t, se i es o usto e s ased o the a i iies u -de take i o -de to a ufa tu e p odu t, e -de se i e o sell a p odu t to a spe ii usto e . He e, the s ste assig s ost to a i iies ased o thei use of esou es, a d assig s ost to o je ts p odu t, se i e, usto e ased o thei use of a i iies. P ope l i t odu ed s ste e su es e p e ise t a ki g of osts i pu hase, a u-fa tu i g, a d selli g p o esses ithi the o ga izaio . He e, it a of a g eat use fo e gi ee s to ake aio al de isio s ega di g e p odu t de elop e t.
THE ROLE OF MANAGEMENT ACCOUNTING IN NEW PROD-UCT DEVELOPMENT PROCESS
The e p odu t de elop e t is a p o ess of t a s-lai g a idea i to a ta gi le i ta gi le asset ep ese i g a i ished p odu t se i e . P io to i ple e i g a e p odu t, o pa ’s a age e t i ludi g e gi ee s a d a ou ta ts a ts to u de sta d the osts of de
elop-e t a d thelop-e elop-e pelop-e telop-ed elop-etu s. I t odu i g a elop-e p odu t o se i e, p o ess i ludes ot o l di e t osts ha ges, ut it also e o passes e pe ses of o t a t egoiaio s, o plia e e ie s o tesi g. Mo eo e , the p o ess of de elopi g e p odu t i ludes a uest to ofe p odu t at the lo est ost a d to eli i ate o - alue added e -pe ses. It should e a hie ed togethe ith opi izaio of p o esses a d ith efe i e a d aio al use of s a e e
oo i esoou es ei g u de oo t ool oof a oo pa . I oo -de to a hie e goals setled fo a e p odu t -de elop e t p o ess, o pa ’s a age e t eeds tools to i esigate elaio s et ee u ial p odu t ha a te isi s o e-t ee p odu e-t fu io alie-t , ualie-t se-t ae-teg a d ose-ts of
a ufa tu i g a d selli g a p odu t.
P e ious esea h has sho that although the e is o opi al st ateg fo e p odu t de elop e t p o ess, a ou i g i fo aio i telligi le i lue es the p o e-du e [ ]. A ou i g i fo aio i te a ts ith othe t pes of a ou ts, espe iall u e tai t a d dife e t t pes of o pa ’s st ateg . Othe studies o e t ated o a -age e t o t ol s ste s’ desig i e p odu t de elop-e t [ , ] o o thelop-e elop-eelop-ed fo o t ol p a i elop-es togelop-ethelop-e ith pla i g fo used o eei g the e pe taio s pla ed e tai e te al pa ies [ ]. A e eth a d B o ell [ ] e a i ed the ole of a ou i g a d o a ou i g o -t ols i a esea h a d de elop e -t sei g gi i g p io i-t to eha io a d fo s of o t ol i u e tai usi ess e
i-E a Wa da MARUSZi-EWSKA U i ersity of E o o i s i Kato i e
Key ords: a age e t a ou i g, a i ity ased osi g, e produ t de elop e t, produ io e gi eeri g
-Ta le Basi osts data referring to produ t A and produ t B o e t. “u a izi g, e e t theo ei al a d e pi i al
o k i di ates that a age e t a ou i g, espe iall i the a ea of o t ol s ste s, a e i po ta t ele e t i e -ha i g the p o ess of e p odu t de elop e t.
Ma age e t a ou i g is a p o ess of p o idi g i a -ial a d o -i a ial i fo aio fo a age s. Ma age s eed i fo aio to ake de isio s ega di g a ufa tu -i g a d o ga -iza-io al pla -i g, -i.e. fo a-io of p odu ts’ asso t e t, dete i aio of a i u ost pe p odu -io u it, e ui ed p odu -io output i o de to o e i ed osts, e pe ses ithi o ga izaio al u its et . Ma -age e t a ou i g usuall is a su s ste of a ou i g i fo aio s ste i the o pa , ut it also uses its o ethods a d o epts as it fo uses ot o l o p ese t esou es a d i a ial esults of past e e ts. Mo eo e , it fo uses o usto e s’ e ui e e ts, o ga izaio al ha g-es as ell as ope aio al a age e t i ludi g a age-e t of p odu io p o age-essage-es, di age-e sii aio of p odu ts, apital i est e t poli o st ategi a age e t.
The latest i fo aio te h ologies e a led a age-e t a ou ta t to age-e ai losage-el ith thage-e ha gage-es i thage-e o pa usi ess e i o e t a d to pla a o st u i e ole i the ha ges of the o ga izaio . It is i ol ed i the p o ess of a ufa tu i g a age e t, ate ials a
agee t, a d p odu io pla i g as ageell as p odu io o -t ol -tha-t a e all pa -t of p odu io e gi ee i g.
THE ORIGIN AND ASSUMPTIONS OF ACTIVITY BASED COSTING
The last de ades of XX e tu a e ha a te ized a la ge de elop e t of e te h ologies, as ell as auto a-io a d o putaa-io of p odu a-io p o esses. At the sa e i e ualit a d di e sit of p odu t ha e gai ed o e ate io of e gi ee s as p odu io p o ess ega o e usto e a d a ket-o ie ted. These ha a te isi s ha e o side a le i lue ed the st u tu e of osts i u ed p odu io o pa ies. I espo se to the ha ges, at the e d of the eighies of XX e tu , t o A e i a a ou i g s ie ists i t odu ed the o ept of A i it Based Co ept ABC . It is a ethod hi h a ou i g a age s ate pt to ide if the dis ete osts asso iated ith a p odu t, se i e o a p o ess [ ]. As assig i g osts to p od-u ts is ased o the esood-u es the o sod-u e, the ABC is a alte ai e to t adiio al a ou i g i hi h i di e t osts a e ost ote allo ated i p opo io to a a i it ’s di e t osts o i p opo io to the olu e of output [ ]. T adi-io al app oa h is ot saisfa to e ause it is possi le that t o dife e t p odu t e ist that o su e the sa e a ou t of di e t osts hile u e e a ou t of i di e t
osts al ost allo aio ethods o k o l he the follo -i g appl :
fe e si ila p odu ts a e p odu ed,
i di e t osts a e lo ,
p odu io a d o e sio p o esses a e ho oge-ous,
usto e s a d a kei g ha els a e ho oge ous,
selli g, dist i uio , a d ad i ist aio osts a e ot high.
Be ause of the a o e, p i i g of p odu ts ased o t a-diio al osts ethods a lead to losses he o pa p odu es usto ized p odu ts athe tha ass-p odu ed ite s.
The ost allo aio i ABC is as follo s:
S are e o o i resour es o trolled y a o pa y
A iviies u dertake i the o pa y
Produ ts servi es ge erated fro the a iviies
Cost allo aio to p odu ts uses ost d i e that is the u it of a a i it that auses the ha ge of a a i it ost. A ost d i e is a a i it that auses a ost to e i
-u ed. E a ples of ost d i e s i l-ude a hi e ho-u s fo ai te a e osts o u e of o de s e ei ed fo ost of ha dli g a - ate ial osts. The a o e sho s that a o -pa a use uliple ost d i e s depe di g o usi ess ope aio s a d a i iies u de take . AB“ p o ess e ui es [ ]:
ide if i g a i iies a d a i it pools,
allo ai g osts to a i iies a d ost o je ts,
al ulaio of a i it ost d i e s’ ates,
assig i g osts to ost o je ts,
al ulaio of p odu io ost pe ite .
ABC s ste p o ides o e a u ate ie of p odu t ost tha t adiio al osts s ste , as it dete i es e e a i it asso iated ith p odu i g a ite a d allo ates ost to the a i it . The ost assig ed to the a i it is the assig ed to p odu ts that e ui e the a i it fo p odu -io . Be ause of the des i ed p o edu e, o pa ies assig
ost o l to the p odu ts that e ui e the a i it fo p o-du io . The g eat e eit of the p o eo-du e is eli i aio of allo aio of osts that a e i ele a t to a p odu t.
Produ t A Produ t B Total
P odu io olu e [kg] Di e t osts - ate ials Di e t osts - e u e aio Di e t osts - othe Dire t osts - TOTAL
Nu er of a iviies I di e t osts of ate ial pu hases deli e ies deli e ies I di e t osts of p odu io p epa ato phase hou s hou s I di e t osts of ualit o t ol o t ols o t ols I dire t osts - TOTAL
A othe ad a tage of ABC i ludes a g eate u de -sta di g of o e head osts. Costs s ste s help o pa ies dete i e the ost of a p odu t elated to the e e ue it ge e ates. The ABC s ste dete i es the ost of a p od-u t od-ut it also i p o es i fo aio lo efe i g to p o-du io a age e t, i ludi g ei ie , sou es of e -pe ses i u ed, a d ide ii aio of u ial a i iies ith-i the o pa .
Re ui ed al ulai g steps i o de to dete i ate a u it p odu t ost he the o pa p odu es t o goods is p ese ted elo . Fi st, ost pools a e p ese ted fo ea h a i it . I fo aio ega di g total osts fo ea h a i it is olle ted pe iodi all a d should e ased o esou es used fo ea h a i it .
ABC s ste o e t ates o i di e t osts as it o igi ated to o e o e the sho t o i gs of t adiio al ost a -ou i g. P ope l desig ed ABC s ste does ot pe ei e the o pa a d its osts th ough o ga izaio al st u tu e ut p io iizes a i iies e ui ed i p odu i g e tai p od-u t. It e a les ete allo aio of i di e t ost dod-ue to the fa t that it is ased o a tho ough u de sta di g a d de-s i i g eal p o ede-sde-sede-s taki g pla e i the o pa . Ta le sho s al ulaio s e ui ed i dete i i g the u it ost pe a i it .
It a e o se ed f o the ta le a o e, that dife e t allo aio easu es a e used. It is of high i po ta e to
ide if the fa to s dete i i g the le el of i di e t osts a d i ple e t allo aio ke that allo s fo the est
allo-aio of i di e t osts. It a e also see that a i iies a e esta lished fo dife e t le els of o ga izaio of a o -pa . Fo a ufa tu i g o -pa , a i iies a e ide i-ied at the follo i g le els:
fa ilit fo a gi e p odu t,
fo at h of p odu ts, i.e. a hi e setup,
fo le el, i.e. a i iies of f o t oi e pe so el. Dife e iai g a i iies a d thei sepa ate ide ii a-io o a a-ious le els of o pa usi ess ope aa-io s assu es that ABC p o ides o e a u ate p odu t ost i fo aio tha t adiio al osi g s ste s. I di e t ost hie -a h is the illust -ated i the u it ost of e-a h p odu t
Ta le .
The su a of all ite s fo i g u it ost fo ea h p odu t is p ese ted i Ta le .
A i it ased osi g a d asi all ha ge ho a -age s a d e gi ee s dete i e the i of o pa ’s p od-u t li e, ho the a a ge lo aio fo sood-u i g o po-e ts, a d asspo-ess po-e t of po-e tpo-e h olog a d p odu ts’ de elop e t. I toda s’ ha gi g usi ess e i o e t o pa ies ust adopt app op iate st ategies i o de to su i e a d lou ish. O the othe ha d, de elop e ts i a ufa tu i g a d o u i aio te h ologies i.e. o -pute ized a ufa tu i g esuli g i detailed i fo aio Nu er of a iviies Costs of all a iviies A ivity u it osts [PLN per a ivity]
I di e t osts of ate ial pu hases deli e ies .
I di e t osts of p odu io p epa ato phase hou s .
I di e t osts of ualit o t ol o t ols .
I dire t osts - TOTAL --
Ta le Cal ulaion of unit ost per a i ity
Ta le Allo aion of osts a i ity osts to ea h produ t
A ivity A ivity u it ost
Produ t A Produ t B
Nu er
of a iviies of a iviies Cost of a iviies Nu er of a iviies Cost
I di e t osts of ate ial pu hases . . . ~ .
I di e t osts of p odu io
p epa ato phase . . . ~ .
I di e t osts of ualit o t ol . . .
. -- .
I dire t osts - TOTAL
Ta le Total osts allo ated to ea h produ t
Cost type Produ t A Produ t B
Total osts U it osts Total osts U it osts
Di e t osts - ate ials . .
Di e t osts - e u e aio . .
Di e t osts - othe . .
I di e t osts of ate ial pu hases . . . .
I di e t osts of p odu io p epa ato phase . . . .
I di e t osts of ualit o t ol . . . .
efe i g to ost st u tu e ha e e a led to a age the p odu t efo e it is a ufa tu ed. Upst ea osts like e-sea h a d de elop e t e pe ses, a d p odu t desig o pe so el e u e aio e pe ses a e p e isel esi at-ed a d it a e usat-ed i the de isio - aki g p o ess.
I addiio , it is o th e io i g that ABC ega ds the elaio et ee a i iies a d esou e o su pio as li ea , e tai a d a solute. This ea s that addiio al a i iies esult i addiio al osts, a d li itaio of a i i-ies edu es the osts. Allo aio of osts is to so e e te d a it a , ased o ke easu es used i allo aio p
o-ess. Disad a tages e io ed a o e, togethe ith pe iodi al e ui e e t of huge a ou t of i fo aio olle -io ost of i fo a-io , i all o luded i dis a di g ABC a o pa ies that p e iousl adopted it. Ne e -theless, fo de elop e t of e p odu t a d pla i g of p odu io p o ess it a e of g eat use.
ADVANTAGES OF ABC IMPLEMENTATION IN NEW PROD-UCT DEVELOPMENT
The ABC s ste p o ides o e oppo tu it fo ide if -i g osts a d easu es of p o esses, -i o ta t -ith p od-u t a d the o e e t a oss fod-u io al st od-u tod-u es i ost gathe i g. It a se e as a tool to dete i ate a u ate ualit osts i ludi g o pa iso of osts a d e eits elated to spe ii p odu t, asso t e t of p odu t o g oup of usto e s. Usi g i a ial easu es togethe ith o -i a -ial pe fo a e easu es de -is-io - aki g p o ess
ega di g e p odu t de elop e t a e a ele e t of ope aio al o e e st ategi pla i g of a o pa .
Mo eo e , as p odu t life les a e gei g sho te a d sho te , ABC osi g allo s o e i g e p odu t de elop e t, ha ges ithi te h olog p o esses, a d a -kei g app oa h ith sho t-te ope aio al usi ess i di-ato s. It is i possi le he a o pa uses t adiio al osts s ste s o l , as the a e efe i e ai l i lo g pe i-ods of usi ess ope aio s.
Adopi g ABC fo e p odu t de elop e t assu es a p oa i e a of i ol e e t of e gi ee s, a ou ta ts, a d a age s i the pla i g p o ess. I addiio , adop-io p o ess is easie he o pa ed to e isi g p o esses as – du i g de elop e t stage – a o pa a p epa e i o de to o tai all e ui ed i fo aio . As it ide iies a i it e te s i o ga izaio as ell as ost d i e s a d ost pools, i the e t step e gi ee s a use it to i p o e a ufa tu i g ope aio s, i ludi g i p o e e t of p od-u t od-ualit , lo e i g of p odod-u io osts, a d at the sa e i e i ease ei ie of ope aio s a d eli i ate p od-u ts that ge e ate losses. As litle dife e e i osts a i lue e e gi ee s a d a age s’ de isio s ega di g p o-du io a age e t, ide ii aio of e o o i esou es used i o de to u de take dife e t a i iies, a d ide
ii-aio of the fa to s that a e espo si le fo osts eii-aio is of u ial i po ta e i p odu io a age e t, i lud-i g e p odu t de elop e t.
It should e also stated, that as toda s usi ess doi g is o ple a d u e tai i a aspe ts, e p odu t de-elop e t a e ha a te ized a elai el high deg ee of u e tai t . Be ause of the a o e, the e is ot o e est a to pe fo e p odu t de elop e t. Thus, the e a e li its to the useful ess a d appli a ilit of ABC ethodolog . O the othe ha d, stai g that p e isio a d eut alit of a ou i g u e s a e of litle alue
he plu alit of i te p etaio s o u , ABC ased o a i -iies pe fo ed i the o pa , ould e tai l lo e the p o a ilit of too a i te p etaio s. A al sis of osts th ough usi ess ope aio s ith litle ega d to o ga iza-io al st u tu e o o su piza-io of di e t osts fo i di e t
osts allo aio pu poses ould allo p io iize te h olog a d i a ial goals a d opi ize a ufa tu i g a d selli g osts of a p odu t. The a o e ea s that i a ial o
se-ue es of te h i al hoi es ould ot e ig o ed, a d ke pe fo a e i di ato s a e desig ed i o de to e alu-ate the p oje t.
CONCLUSIONS
Ma age e t a ou i g is a p a i e, hi h e hi its e te si e a d o siste t ha ge due to ha ges i usi ess e i o e t. I p e ious lite atu e, a age e t a
ou i g ha ge has ee o eptualized as ha ge i o -ga izaio al ules a d oui es [ ]. As o -ga izaio al ules a d oui es, a age e t a ou i g s ste s a d p a i -es sta d et ee the o ga izaio of a o pa a d the da -to-da a io s a d thoughts of e e s of the o
pa-. The a o e ha a te isi s sho that i t odu i g ABC, e e o l i e p odu t de elop e t de isio - aki g p o ess, e ui es ha ges o e e le el of a o pa . O the othe ha d, it a al ses osts of p oje ted p odu t ith litle ega d of o ga izaio st u tu e p io iizi g a i iies i u i g osts allo ated to i ished goods. It a e de-plo ed as a i teg al o po e t of a o ga izaio al de i-sio - aki g p o ess i the ield of e p odu t de
elop-e t.
This theo ei al esea h a e e te ded i se e al di e io s. Costs s ste s allo i g fo allo aio ethods a e i po ta t tools fo a age s i e p odu t de
elop-e t p o elop-ess. E pelop-e i elop-e tal elop-eselop-ea h o a al sis of aselop-e studies a e eal details o ho a d o hat stage of e p odu t de elop e t p o ess the a e used. Ne -e th-el-ess, addiio al th-eo -ei al o -epts a -e -e ui -ed to full u de sta d the possi iliies of ABC usage i e p od-u t de elop e t p o ess.
REFERENCES
[ ] M. A. A e eth , P. B o ell. Ma age e t Co t ol s ste s i esea h a d de elop e t o ga izaio s: The ole of a ou i g, eha io a d pe so el o -t ols. A ou i g, Orga izaio s a d So iety, ol. ,
pp. - , .
[ ] J. Bu s, R. W. “ ape s. Co eptualizi g a age-e t a ou i g ha gage-e: a i situio al f a age-e o k.
Ma age e t A ou i g Resear h, ol. , pp. - ,
, DOI . / a e. . .
[ ] A. Da ila, G. Foste , M. Li. Reaso s fo a age e t o t ol s ste s adopio : I sights f o p odu t de-elop e t s ste s hoi e ea l -stage e t ep e-eu ial o pa ies. A ou i g, Orga izaio s a d So iety, ol. , pp. - , .
[ ] T. Da ila. A e pi i al stud o the d i e s of a -age e t o t ol s ste s’ desig i e p odu t de-elop e t. A ou i g, Orga izaio s a d so iety, ol. , pp. - , .
[ ] M. G a lu d, J. Taipalee aki. Ma age e t o t ol a d o t olle ship i e e o o i s – a life le pe spe i e. Ma age e t A ou i g Resear h, ol.
d E a Wa da Ma usze ska
Depa t e t of I te aio al A ou i g Fa ult of Fi a e a d I su a e
U i e sit of E o o i s i Kato i e, POLAND e- ail: e a. a usze ska@ue.kato i e.pl
[ ] B. Jo ge se , M. Messe . A ou i g a d st ategiz-i g: A ase stud f o e p odu t de elop e t.
A ou i g, Orga izaio s a d So iety, ol. , pp.
- , , DOI . /j.aos. . .
[ ] R. “. Kapla , “. R. A de so . Ra hu ek kosztó działań stero a y zase . Wa sza a: W da i t o
Nauko-e PWN, .
[ ] M. “t ojek-Filus. Va ia ts of dete i i g the a u-fa tu i g ost of p odu t i a p odu io u it i the
light of ala e sheet la . Ma age e t Syste s i Produ io E gi eeri g, ol. , pp. - , , DOI
. /M“PE
-[ ] T. W uk-Pel. „Ra hu ek kosztó działań, i Ra hu-ek kosztó i ra hu ko ość zarząd za. Naj o sze te de je, pro edury i i h zastoso a ie