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1.7 The implications of switching to ABC

The use of ABC has potentially significant commercial implications:

§ Pricing can be based on more realistic costs data.

- The traditional method of absorption of overheads into unit costs on a volume basis may be misleading, with the result that product costs can, potentially, be materially under/overstated.

- Thus, where cost plus pricing is in use, products that have been materially under-costed may be priced at levels that generate a loss whilst products that have been materially over-costed many be priced at levels that are uncompetitive.

§ Sales strategy can be more soundly based.

- More realistic product costs as a result of the use of ABC may enable sales staff to:

- target customers that appeared unprofitable using absorption costing but may be profitable under ABC

- stop targeting customers or market segments that are now shown to offer low or negative sales margins.

- Front line sales staff will be able to negotiate prices with greater confidence

- ABC can be used to review the profitability of products and services with a view to focussing the efforts of sales staff upon those products and services which offer the highest sales margins.

§ Performance management and decision making can be improved

- Research, production and sales effort can be directed towards those products and services which ABC has identified as offering the highest sales margins.

- ABC can influence decisions as to which:

- new products/services to develop

- existing products/services to curtail or drop

- products/services should be promoted

- overhead costs to target.

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Possible applications for management of ABC information:

§ Product costs and product profitability are measured more realistically.

§ It identifies ways of reducing overhead costs in the longer-term. This is because ABC shows the nature of resource-consuming activities, the costs incurred by each activity and the cost drivers for those activities.

§ It identifies activities and costs that do not add value. If an activity does not contribute to the final product or service, the driver of the non-value-adding cost can be identified and eliminated.

§ It can be used to analyse the profitability of individual customers or categories of customer, as well as the profitability of products or services.

§ If products or jobs are priced on a cost-plus basis, ABC can help management to make sensible pricing decisions.

§ ABC can be used as a basis for budgeting and longer-term forward planning of overhead costs.