(2011). Activity-based costing (ABC) and activity-based management (ABM) implementation - Is this the solution for organizations to gain profitability? Romanian Journal of Economics, 32(41): 151-168.Cardos I.R. and Pete S. (2011). activity-based costing (ABC) and activity-based management...
基于活动的成本核算(Activity-based costing, ABC) 是一种评测活动、资源和成本对象的成本与性能的方法。资源分配给活动,而活动又根据其用途分配给成本对象。基于活动的成本核算确定成本发生因素与活动之间的因果关系。 基于活动的成本核算涉及到: 按活动逐一评测业务流程性能。 根据生产产品所用资源的成本来估算业务流程...
(2011). Activity-based Costing (ABC) and Time-driven Activity- based Costing (TDABC): applicable methods for university libraries? Evidence Based Library and Information Practice, v. 6, n. 4, p. 107-119. DOI: http://dx.doi.org/10.18438/B8GG8Z...
百度试题 结果1 题目解释什么是作业成本法(Activity-Based Costing, ABC)。相关知识点: 试题来源: 解析 答案:作业成本法是一种成本核算方法,它将企业的生产活动作为成本 反馈 收藏
4. Assign activity costs to outputs This is done using activity drivers. Activity drivers assign activity costs to outputs (cost objects) based on the consumption or demand for activities. ABC in practice ABC activities have been around for nearly 20 years and many companies in a variety of se...
作业成本abccosting动因activity 作业成本计算 (Activity-BasedCostingABC)(ActivityBasedCosting,ABC) 理论与应用研究 一、目前主要的成本方法一、目前主要的成本方法 从单纯分摊:分步法,分批法 从决策有用性:完全成本法、变动成本法、质量成本法 从控制角度:全面预算法、标准成本法、成本策划法、 目标成本法、邯钢成本...
ABC理论与实施(上) 1、ABC的发展 ABC是Activity-Based Costing的英文缩写,即我们通常所说的作业成本法。它以作业为中心,通过对作业成本的确认和计量,对所有作业活动追踪地动 态反映,为尽可能消除“不增值作业”,改进“可增值作业”及时提供有用信息,促使损失、浪费减少到最低限度,提高决策、计划、控制的科学性和有...
As an activity-based costing example, consider Company ABC, which has a $50,000 per year electricity bill. The number of labor hours has a direct impact on the electric bill. For the year, there were 2,500 labor hours worked; in this example, this is the cost driver. Calculating the ...
1.Activity Based Costing (ABC Costing) 让我们首先来讲Activity Based Costing (ABC成本法)。有别于吸收式成本法,ABC成本法试图识别成本的主要驱动力,并通过驱动因子来对成本进行更精确的计算。这是因为在吸收式成本法诞生的年代,成本中的间接制造成本只占总成本的其中一小部分。然而随着科技的发展,到了现代,先进...
管理会计中,作业成本法(Activity-Based Costing, ABC)的主要优势是:,本题来源于高升专管理会计试题及答案