Introduction to Activity based costing_2022年ACCA考試PM知識點
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【內容導航】
Introduction to Activity based costing-作業(yè)成本法的介紹
【知識點】
Introduction to Activity based costing-作業(yè)成本法的介紹
Introduction to Activity based costing-作業(yè)成本法的介紹
? ABC absorbs overhead costs on the basis of activities that ‘drive’ costs (cost drivers) rather than on the basis of production volume.
? Costs are traced from activities to products based on the product usage for these activities during the production process.
Cost drivers: The factors which causes a change in the cost of activity.
Cost pool: is an activity that consumes resources and for which overhead costs are identified and allocated.
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注:以上內容來自PM精講班第1講
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