ترجمه

.20

As value-based system, both ABM and lean seek to eliminate waste ans reduce non-value- adding activities. However,they differ in thier approaches to cost assignment and calculation of product cost. ABM uses ABC to assign indirect cost to products asign cost drivers; lean uses JIT to reorganize activities so that they are preformed within work cells , and the overhead cost incurred in a work cell become direct costs of the products made in that cell. ABM uses job order or process costing to calculate peoduct costs, whereas lean may use backflush costing