Activity-Based Costing (ABC) and Activity-Based ：基于活动的成本核算（ABC）和作业.pptVIP

Blocher, Stout, Cokins, Chen, Cost Management, 4e The McGraw-Hill Companies, 2008 Activity-Based Costing (ABC) and Activity-Based Management (ABM) Explain the strategic role of activity-based costing (ABC) Describe ABC, the steps in developing an ABC system, and the benefits and limitations of an ABC system Determine and contrast indicated product costs under both the volume-based method and the ABC method Explain activity-based management (ABM) Learning Objectives (continued) Describe how ABC/M is used in manufacturing companies, service companies, and governmental organizations