CMS-Lecture-7---Activity-Based-Costing-1PPT课件Cost Management Systems Lecture 7 Activity Based Costing ABC成本法 . Cost Management Systems 22321 1 University of Technology, Sydney Lecture Outline Introduction Refining(完善) a Costing System Levels of Activity Analysis The Cost Hierarchy(成本等级) ...
作业成本法(Activity-Based_Costing_).ppt
Activity-Based Costing and Activity-Based Management:作业成本法和基于活动的管理活动.ppt,Existing Single Indirect-Cost Pool SystemCole Corporation manufactures two types of lenses – a normal lens (NL) and a complex lens (CL).To cost products, Cole curre
第九章作业成本法（Activity-basedcosting）第一节作业成本法概述第二节作业成本法的基本理论第三节作业成本计算 重点：作业成本的基本理论难点：作业成本的计算 第一节 作业成本法概述 20世纪70年代 社会化大生产劳动效率买方市场 作业观念引起管理上重视作业成本法间接费用的比重和结构发生很大...
作业基础成本制度(Activity-Based Costing, ABC) 作业成本计算 (Activity-Based Costing ,ABC) 理论与应用研究 Activity-Based Costing and Other Cost Management Tools:基于作业的成本和其他成本管理工具的活动 Time-Driven Activity-Based Costing:时间驱动作业成本法 integrating activity-based costing and environmental...
笃迪学院-BMAN21040T-管理会计-Activity-based-costing课件.ppt,So for instance, it assumes that it takes the same amount of time to do each transaction. 09/12/20 * 09/12/20 * 09/12/20 * 09/12/20 * What activities are required to produce a product or service
Activity-BasedCosting ANNE 一、产生背景 二、作业的定义 三、作业的种类 四、作业成本法原理及应用 ANNE 奥地利ZaunerCrystal以水晶和玻璃制品闻名于世。 该公司在台湾成立了全资子公司ZaunerOrnament, 主要生产圣诞树的玻璃饰品。 Yu是刚到该公司的财务总监,经了解该公司的生产与销 ...
作业成本法(共40张PPT) 作业成本法 (Activity-Based Costing ) • 会计0501班全体男生 本章内容 ✓作业成本法的成因(why) ✓作业成本法的理论基础(what) ✓作业成本法的思路、程序(how) ✓作业成本法应用举例(example) ✓作业成本法评价 作业成本法的成因 传统成本计算的弊端 •产品成本信息失...
In 1981 Gary began his management consulting career first with Deloitte & Touche, and next with KPMG Peat Marwick, initially implementing integrated business systems and ultimately focusing on cost management systems, including Activity-Based Costing (ABC). At KPMG Peat Marwick, Gary was trained on ...
29、s in general are ideal candidates for activity-based costingVirtually all costs are indirect and appear to be fixedThey often do not have direct, traceable costs to serve as convenient allocation basesThey must supply virtually all their resources in advance to provide the capacity to perform...