我们知道,酸和碱有着不同的化学性质6.pptVIP

Managerial Accountingby James Jiambalvo;Chapter 5: Cost Allocation and Activity-Based Costing;Purposes of Cost Allocation;Purpose #1: To Provide Information for Decision Making;Purpose #2: To Reduce Frivolous Use of Common Resources;Purpose #3: To Encourage Evaluation of Services;Purpose #4: To Provide “Full” Cost Information;Process of Cost Allocation;Determining the Cost Objective;Determining the Cost Objective (Graphic);Forming Cost Pools;Selecting an Allocation Base;Selecting an Allocation Base;Allocating Service Department Costs;Direct Method of Allocating Service Department Costs;Allocating Budgeted and Actual Service Department Costs;Problems With Cost Allocation;Responsibility Accounting and Controllable Costs;Arbitrary Allocations;Unitized Fixed Costs and Lump-Sum Allocations;The Problem of Too Few Cost Pools;Using Only Volume-Related Allocation Bases.;Activity-Based Costing;The Problem of Using Only Measures of Production Volume to Allocate Overhead;The ABC Approach;Major Activities;Associated Costs;Cost Drivers;Pros and Cons of ABC;Activity-Based Management;Remember—You Get What You Measure!;Copyright;c 9;5~1+L*H$EYAUwQsipflb^73`0-KG#CWzTvPrhndka:62=M(J%FZBVxRtOqgmc 8.5~1+L*H!DYAUwQsioflb^73@N-KGWySuOqgnd 9;5~1+M(I$EYAUwRtjpflb^8.4`0-KG!DXzTvPrioeka:62@N)J%FZBVySuOqgmc 9;5~1+L*I$EYAUwQtjpflb^74`0-KG#CXzTvPrhneka:62=M)J%FZBVxSuOqgmc 8;5~1+L*H!EYAUwQsipflb^73@0-KG#CWzTvPrhnd a:62=M(I%FZBVxRtOqgmc 8.4~1+L*H!DYAUwQsioelb^73@N)KG#CWySvPrhnd 9;62=M(I$FZBVxRtjpgmc 8.4`0+L*H!DXzUwQsioeka^73@N)JG#CWySuOrhnd 9;5~2=M(I$EYBVxRtjpflc 8.4`0-L*H!DXzTvQsioeka:63@N)J%F#CWySuOqgnd 9;5~1=M(I$EYAUxRtjpflb^8.4`0-KH!DXzTvPrioeka:63@N)J%FZBWySuOqgmc 9;5~1+L(I$EYAUwQtjpflb^7.4`0-KG#DXzTvPrhneka:62=N)J%FZBVxSuOqgmc 9;5~1+L*H$EYAUwQsipflb^73`0-KG#CWzTvPrhndka:62=M(J%FZBVxRtOqgmc 8.5~1+L*H!DYAUwQsioflb^73@N-KG#CWySvPrhnd 9:62=M(I$FZBVxRtjqgmc 8.4`1+L*H!DXzUwQsioekb^73@N)JG#CWySuPrhnd 9;52=M(I$EYBVxRtjpfmc 8.4`0-L*H!DXzTwQsioeka:73@N)J%F#CWySuOqhnd 9;5~1=M(I$EYAVxRtjpflb 8.4`0-KH!D