chapter12 activity- based costing（chapter12——基于活动的成本核算）.docVIP

CHAPTER 12Activity-based costing questions for writing and discussion 1. Plantwide overhead rates assign overhead to products in proportion to the amount used of the unit-based driver. If all products consume overhead in proportion to this unit-based driver, no distortion will occur. Cost distortion can occur if the products consume some overhead activities in different proportions than those assigned by the unit-based driver (the product diversity factor). No significant distortion will occur unless the activities that are consumed in different proportions make up a significant proporti