CostMan和agementinanAutomatedBusinessEnvironmentABCandTQM.pptVIP

Cost Management in an Automated Business Environment (ABC, and TQM) Chapter 6 The Development of a Single Company-Wide Cost Driver The Development of a Single Company-Wide Cost Driver The Development of a Single Company-Wide Cost Driver The Development of a Single Company-Wide Cost Driver Labour Intensive Process Overhead costs are relatively small. Overhead allocations may be inaccurate,but the amounts are relatively insignificant. Automated Process Overhead costs are relatively large. Inaccurate overhead allocation can lead to questionable product cost information. The Effects of Automati