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

CHAPTER 12 Activity-Based Costing LEARNING OBJECTIVES After studying this chapter, you should be able to: 1. Discuss the limitations of using only unit-based drivers to assign costs. 2. Provide a detailed description of activity-based product costing. 3. Describe how homogeneous cost pools can be used to reduce the number of activity rates. 4. Describe activity-based system concepts including an ABC relational database and ABC software. chapter summary This chapter explains how activity-based costing systems produce more accurate product cost information than traditional costing systems that