Activity based costing是什么_2023年ACCA考試MA知識點
無論你做什么,都要做到最好,。acca有15門課程,,同學們需通過13門才能獲得領取acca證書的機會。在備考期間,,同學們需嚴格執(zhí)行學習計劃,,鞏固基礎知識點。今天整理了MA科目Activity based costing(基于活動成本核算)相關知識點,,一起來看看吧,。
【內容導航】
Activity based costing-基于活動成本核算
【知識點】
Activity based costing-基于活動成本核算
Activity based costing-基于活動成本核算
Activity based costing is an alternative approach to product costing. It is a form of absorption costing, but, rather than absorbing overheads on a production volume basis it firstly allocates them to cost pools before absorbing them into units using cost drivers.
夢想靠行動實現(xiàn),人生靠目標證明,。以上就是為大家整理的MA科目考試知識點了,,2023年9月acca考試報名已經(jīng)開始,,請同學們抓緊時間報名,。
注:來自Keryn老師基礎精講班第35講
(本文為東奧會計在線原創(chuàng)文章,,僅供考生學習使用,,禁止任何形式的轉載)