Activity-Based Costing and Activity- Based Management推荐.pdf

5 Activity-Based Costing and Activity- Based Management Learning Objectives A good mystery never fails to capture the imagination. Money is stolen or lost, property disappears, or someone meets 1. Explain how broad averaging with foul play. On the surface, what appears unremarkable to the undercosts and overcosts prod- untrained eye can turn out to be quite a revelation once the facts ucts or services and details are uncovered. Getting to the bottom of the case, 2. Present three guidelines for refin- understanding what happened and why, and taking action can ing a costing system make the difference between a solved case and an unsolved one. 3. Distinguish between simple and Business and organizations are much the same. Their costing activity-based costing systems systems are often mysteries with unresolved questions: Why are we bleeding red ink? Are we pricing our products accurately? Activity- 4. Describe a four-part cost hierarchy based costing can help unravel the mystery and result in improved 5. Cost products or services using operations, as LG Electronics discovers in the following article. activity-based costing 6. Evaluate the costs and benefits of implementing activity-based cost- LG Electronics Reduces Costs and ing systems Inefficiencies Through Activity-Based Costing1 7. Explain how activity-based costing systems are used in activity-based LG Electronics is one of the world’s largest manufacturer