作业基础成本制ClassicBrass公司.PPT

* * * * * * * * * * * CHAPTER 4 Cost Allocation and Activity-Based Costing Purposes of Cost Allocation Purposes of Cost Allocation To Provide Information for Decision Making Allocated cost should measure the opportunity cost of using a company resource. Difficult to operationalize Provides a useful benchmark Purposes of Cost Allocation To Reduce Frivolous(worthless草率的) Use of Common Resources Without allocation of costs, resources may be used for nonessential purposes Allocation of cost provides incentive for departments to reduce frivolous use of resource Purposes of Cost Allocation To