间接成本分配和作业成本法教程文件.ppt

* An activity measure is an allocation base in an activity-based costing system. The term cost driver is also used to refer to an activity measure. The two most common types of activity measures are shown on the next slide. * Two types of activity measures include: ? Transaction driver – a simple count of the number of times that an activity occurs. This is the least accurate type of activity measure. ? Duration driver – measures the amount of time needed to perform an activity. This is more accurate than a transaction driver, but it takes more effort to record. * Cost objects