成本会计Horngren14eIMCh5.doc

PAGE Copyright ? 2012 Pearson Education 5 5 Activity-Based Costing and Activity-Based Management Transition Notes In this chapter the five-step decision process is applied to a specific problem faced by management of a company. The decision process undertaken by the company is illustrated step-by-step. The text gives three reasons for refinement of a costing system. In the previous edition, a fourth reason—“advances in information technology” was included. This change reflects that, although information technology continues to change, the technology necessary for cost system refinement has been in place for a number of years and one does not need the latest technology to adopt an ABC system. There is an expanded discussion of the choice of cost-allocation bases. Problem Material Correlation Chart 14th Edition 13th Edition 14th Edition 13th Edition 16 16 Revised 29 28 17 17 Revised 30 29 Revised 18 18 Revised 31 30 Revised 19 19 32 31 Revised 20 New 33 32 Revised 21 20 34 33 Revised 22 21 35 34 Revised 23 New 36 35 Revised 24 23 37 36 Revised 25 24 Revised 38 37 26 25 Revised 39 38 27 New 40 39 28 27 Revised 41 40 I. LEARNING OBJECTIVES Explain how broad averaging undercosts and overcosts products or services. Present three guidelines for refining a costing system. Distinguish between simple and activity-based costing systems. Describe a four-part cost hierarchy. Cost products or services using activity-based costing. Evaluate the costs and benefits of implementing activity-based costing systems. Explain how activity-based costing systems are used in activity-based management. Compare activity-based costing systems and department costing systems. CHAPTER SYNOPSIS Chapter 5 focuses on allocation of indirect costs by using an activity-based costing (ABC) system. Companies that produce a variety of products need a costing system that allocates costs based on the varying resource demands of each product. Activity-based costing systems can help companies