مساهمة هندسة القيمة بتخفيض التكاليف على اساس الانشطة(ABC)

Abstract

The Activity-Based costing (ABC) system was found as a result of principles a decisions maker desire to get production cost more accuracy. Where to design any Activity-Based costing (ABC) system by four steps as follows:Step 1: Identify the major activity Step 3: Identify Costs DriversStep 2: Accumulation costs to Activities Centers Step 4: Compute activity based productTo reduce ABC we use value engineering to reduce costing without active on quality & performance by using analysis mean which value engineering depends on to divide activities in to activities add value & activities do not add value the costing is reduced by deleting unnecessary activities which do not add value to customers & production or throw out waste, dissipation& sparingly in resource. All that leads to reduce the activities which cause the costing & as a result reduce of ending production cost without active on quality & performance level. Where reducing this costing leads to decreasing price which is selling in marketing which gives the organization competitive advantage to sell its products in prices less than the same production price in competitive market.