ABC成本分析法 72页.pptVIP

Topic 6 Activity-Based Costing Evolution of ABC Conventional costing systems use a two-stage allocation process: 1. service department costs are allocated to production departments. 2. production department overhead costs are allocated to products using a volume-based predetermined overhead rate. Product costs don’t make sense Problem: There may be no relationship between the overhead application base and the way that different products cause overhead costs The result: High-volume simple products are over- costed and over-priced Low-volume complex products are under-costed and und