ABC成本分析法英文版(ppt 72)

资料简介：

一、Evolution of ABC
二、Product costs don’t make sense
三、Plantwide Overhead Rates
四、Departmental Overhead Rates
五、Cost Distortions caused by 2-stage allocations
六、Questionable profit margins
七、Solution: Activity Based Costing
八、Activity Based Costing (ABC)
九、How Costs are Treated Under Activity-Based Costing
十、Designing an ABC System
十一、Identifying and Defining Activities
十二、Output Unit-Level Costs...
十三、Batch-Level Costs...
十四、Product-Sustaining...
十五、Different forms of ABC
十六、The Mechanics of ABC
十七、ABC benefits will be greatest where...
十八、Impediments to introducing ABC
十九、Other activity-based costing issues
二十、Limitations of activity-based costing
二十一、Activity-Based Management
二十二、Major Features of a JIT System

Conventional costing systems use a two-stage allocation process:
1. service department costs are allocated to production departments.
2. production department overhead costs are allocated to products using a  volume-based predetermined overhead rate

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