作業(yè)成本法的優(yōu)點(diǎn)是什么_2024年ACCA考試PM知識(shí)點(diǎn)
若結(jié)局非你所愿,,請(qǐng)?jiān)趬m埃落定前奮力一搏。2024年acca考試時(shí)間已經(jīng)公布,,請(qǐng)同學(xué)們提前制定備考計(jì)劃,,認(rèn)真?zhèn)淇肌=裉鞛榇蠹艺砹薖M科目Advantages of activity based costing(作業(yè)成本法的優(yōu)點(diǎn))相關(guān)知識(shí)點(diǎn),,準(zhǔn)備參加考試的同學(xué)們來看看吧,。
【內(nèi)容導(dǎo)航】
Advantages of activity based costing-作業(yè)成本法的優(yōu)點(diǎn)
【知識(shí)點(diǎn)】
Advantages of activity based costing-作業(yè)成本法的優(yōu)點(diǎn)
Advantages of activity based costing-作業(yè)成本法的優(yōu)點(diǎn)
? 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
要珍惜自己的低谷期,因?yàn)槟菚r(shí)候一切都是真的,。以上就是為大家整理的PM科目考試知識(shí)點(diǎn)了,,2024年acca考試時(shí)間公布,同學(xué)們要抓緊時(shí)間報(bào)名,。
注:以上內(nèi)容來自Jenny Liu老師23年基礎(chǔ)精講班第4講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,,僅供考生學(xué)習(xí)使用,禁止任何形式的轉(zhuǎn)載)