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清华大学出版社成本会计
Activity-Based Costing andActivity-Based Management Chapter 5 Learning Objective 1 Undercosting andOvercosting Example Undercosting andOvercosting Example Learning Objective 2 Existing Single Indirect-Cost Pool System Example Existing Single Indirect-Cost Pool System Example Existing Single Indirect-Cost Pool System Example Existing Single Indirect-Cost Pool System Example Existing Single Indirect-Cost Pool System Example Existing Single Indirect-Cost Pool System Example Existing Single Indirect-Cost Pool System Example Existing Single Indirect-Cost Pool System Example Existing Single Indirect-Cost Pool System Example Refining a Costing System Refining a Costing System Refining a Costing System Learning Objective 3 Activity-Based Costing System Activity-Based Costing System Activity-Based Costing System Activity-Based Costing System Activity-Based Costing System Activity-Based Costing System Activity-Based Costing System Learning Objective 4 Cost Hierarchies Cost Hierarchies Output Unit-Level Costs Batch-Level Costs Product-Sustaining Costs Facility-Sustaining Costs Learning Objective 5 ImplementingActivity-Based Costing ImplementingActivity-Based Costing ImplementingActivity-Based Costing ImplementingActivity-Based Costing ImplementingActivity-Based Costing ImplementingActivity-Based Costing ImplementingActivity-Based Costing ImplementingActivity-Based Costing ImplementingActivity-Based Costing ImplementingActivity-Based Costing Learning Objective 6 Activity-Based Management Product Pricing andMix Decisions Cost Reduction and ProcessImprovement Decisions Design Decisions Learning Objective 7 ABC and DepartmentIndirect-Cost Rates ABC and DepartmentIndirect-Cost Rates Learning Objective 8 Benefits of ABC Systems Benefits of ABC Systems Benefits of ABC Systems Limitations of ABC Systems Limitations of ABC Systems ABC In Service andMerchandising Companies ABC In Service andMerchandising Companies End of Chapter 5 These are often called servi
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