发帖
雷达卡
MA garrison. c7 Activity-based costing
in activity-based costing
----nonmanufacturing as well as manufacturing costs may be assigned to products, but only on a cause-and-effect basis
----- some manufacturing costs may be excluded from product costs
------numerous overhead cost pools are used, each of which is allocated to products anf other cost objects using it\'s own unique measure of activity
Nonmanufacturing costs assigned to product costs
-----all direct Nonmanufacturing costs to products
for instance, commission paid to salespersons, shipping costs, warranty repair costs
------allocate indirect manufacturing costs to products whenever the products have presumably caused the costs to be incurred
manufacturing costs
----- organization-sustaining costs and unused capacity costs are not assigned to product costs
cost pools, allocation base
traditional methods (plantwide or departmental approaches) relied on allocation bases such as direcr labor-hours and machine-hours
in ABC, an activity is any event that causes the consumption of overhead resources
an activity cost pool is \"bucket\" in which costs are accumulated that relate to a single activity measure in the ABC system
activity measure----allocation base
-----two most common types of activity measures
transaction drivers, number
duration drivers, time
unit-level/batch-level/product-level/customer-level/organization-sustaining
京公网安备 11010802022788号
