Evaluation of Activity based costing是什么_2022年ACCA考試PM知識點
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【內(nèi)容導(dǎo)航】
Evaluation of Activity based costing-作業(yè)成本法的評價
【知識點】
Evaluation of Activity based costing-作業(yè)成本法的評價
Evaluation of Activity based costing-作業(yè)成本法的評價
Compare with traditional absorption costing
ABC | Traditional | |
Allocation of o/h | To major activity Avoid reapportion service department cost | To department |
Absorption of o/h | Cost drivers, more likely to link to the cause of o/h | Mostly use labour/machine hours |
Absorption rate | Volume related drivers Transaction –related drivers | Volume related drivers |
Advantages of ABC
? Gives a better insight into what drives overhead costs
? Recognizes that o/hs are not all relate to production and sales volume
? Provides a more accurate cost per unit
? Applies to all o/h costs, not just production o/h
? Better opportunities to control overheads by managing cost drivers
? A better basis for pricing, sales strategy, performance management and decision making
Disadvantages of ABC
? Complex to explain
? Not suitable when the cost driver are all volume related or o/h is a small proportion of the total o/h
? Impossible to allocate all overheads to specific activities.
? Choice of activities and cost drivers might be inappropriate
? Difficult to find cost drivers
? Benefit obtained might not justify the cost
? Implementation problems
? ABC is an absorption costing system. Absorption costing has only limited value for management accounting purposes.
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注：以上內(nèi)容來自PM精講班第1講
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