plexity.РThree Guidelines for Refining ?a Costing SystemРDirect-Cost Tracing: if economically feasible?Indirect-Cost Pools: identify activities?Cost-Allocation Bases: choose cost drivers with causal relationshipР5- 8РABC- Cost HierarchiesРABC uses a four-level cost structure to determine how far down the production cycle costs should be pushed:?Unit-level (output-level): material operation costs?Batch-level: machine setup costs?Product-sustaining-level: product design costs?Facility-sustaining-level: general administration costsРQuestion: How would the cost hierachies look like if only one product is manufactured in pany?Р5- 9РPlastim and ABC IllustratedР5- 10Р6 activitiesРi.e. cost driversРCost-allocation Rate of an activity?= total costs of an activity/ total quantity of allocation base
全文预览
