ABC成本分析法讲义(PPT 72页)

Topic 6 Activity-Based Costing
Evolution of ABC
Product costs don’t make sense
Plantwide Overhead Rates
Departmental Overhead Rates
Cost Distortions caused by 2-stage allocations
Questionable profit margins
Erosion of company profits
Causes of problems
Solution: Activity Based Costing
Activity Based Costing (ABC)
How Costs are Treated Under Activity-Based Costing
Activity-based costing
Designing an ABC System
Identifying and Defining Activities
Output Unit-Level Costs...
Batch-Level Costs...
Product-Sustaining...
Facility-Sustaining Costs...
Different forms of ABC
The Mechanics of ABC
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