Activity)
: 생산제품단위당 비용을 발생시키는 활동으로 생산된 제품의 수량과 직접적인 인과관계가 없고 생산활동의 빈도와 관련하여 비용이 발생한다. 즉 구매지시서의 작성은 구매되는 양과는 상관없이 구매지시서의 작성 빈도에 따라 비용을 발생시키게 된다.
3. 제품수준활동(Product-sustaining Acti
- To selectively expand its channels of distribution in important markets around the world without compromising the value of the TIFFANY&CO. trademark;
- To provide superior customer service;
- To maintain an active product development program;
- To increase its control over product supply through direct diamond sourcing and internal jewelry manufacturing;
- To achiev
activities. Blue Nile can make a contract that promises stable supply of diamonds and fine jewelry, but it will be difficult.
(2) Online distribution
- Risk : Purchasers of diamonds and fine jewelry may not choose to shop online because online distribution channel has a lot of inconvenience itself. For example, consumers want to physically handle and examine products, especially when they bu
Activity-Based Management : ABM)란 활동기준원가계산에 의한 활동분석과 원가정보를 이용하여 공정개선, 원가관리, 의사결정, 예산수립, 성과평가 등의 경영관리를 행하는 것을 말한다. 경영의 효율을 높이기 위해 활동기준회계 정보를 이용하는 것으로써 활동기준관리는 고객의 부가가치를 향상시킴으로써
products at a suitable time and place using global supply chain management system. It also dominates an emerging market such as Indonesia and China ahead of other competitors so it could get low price mobile phone market.
Actively Using Outsourcing
Nokia could acquire distribution channel between product and customers with relatively low cost by outsourcing. Since distribution channel is not