Activity Based Costing是遵循了cause-effect的逻辑设计的costing系统。基本的概念是，你的企业会有特定的activity（采购，生产，销售等），而这些activity会对你的收入和支出产生影响。Activity based costing就是试图找到日常activity与收入和成本之间的联系的一个会计系统。换句话说，企业日常的activity之间会有...
Activity Based Costing是遵循了cause-effect的逻辑设计的costing系统。基本的概念是,你的企业会有特定的activity(采购,生产,销售等),而这些activity会对你的收入和支出产生影响。Activity based costing就是试图找到日常activity与收入和成本之间的联系的一个会计系统。 换句话说,企业日常的activity之间会有一些cost drive...
Steps in using Activity-Based Costing ABC costing is a bit complex. So, to simplify it, let us understand it with the help of an example. Suppose there is a firm which manufactures jeans, shirts, and trousers. The firm wants to calculate how much it costs to produce jeans, shirts, and...
Comparison of the activity-based costing and standard costing and integration 翻译结果2复制译文编辑译文朗读译文返回顶部 正在翻译,请等待... 翻译结果3复制译文编辑译文朗读译文返回顶部 Activity-based costing and standard cost comparison and integration of ...
activity-based costing attempts to measure the costs of products and services more accurately than traditional cost accounting, [Photo: Ford Motor Company Assembly Line, Dearborn, Michigan, 1927] ABC contrasts with traditional costing (cost accounting), which sometimes assigns costs using somewhat arbi...
Activity-based costing is a more specific way of allocating overhead costs based on “activities” that actually contribute to overhead costs. In job-order costing and variance analysis, overhead costs are applied based on a specific cost driver such as labor hours or machine hours....
Activity Based Costing (ABC): A Success Storydoi:AWWA JOINT53613曾经远离竞争,高效运营和有效管理压力的公用事业现在必须应对包括放松管制,私有化和外包在内的重大挑战.为此,公用事业公司需要模仿企业商业模式,在最大限度地减少资源投入的同时,最大限度地提高所提供服务的产出.因此,许多公用事业公司面临着重新评估...
A standard-cost system can be used in job-order, process-costing, and activity-based systems to isolate variances.Answer (B) is incorrect because Standard costs may be used in any product costing system.Answer (C) is incorrect because Standard costs may be used in any product costing system...
aThrough the above analysis, for the Manac plc to enhance the targeted profit, it can use the combination of standard costing and Activity Based Costing to effectively manage and control costs and correctly evaluate the performance in management accounting. 通过上述分析,为Manac plc提高被瞄准的赢利,...
5) operational standard cost 营业标准成本6) busywork benchmark cost 作业基准成本 1. This situation make the manager adapt busywork benchmark cost management. 由于运作设备技术与流程的更新,数字化医院中直接费用大幅减少而间接费用增加,使得其可以采用作业基准成本方法进行成本管理。