以作业为基础的成本计算.pptVIP

Driver Filter Driver Filter Driver Filter Unit Level 单位水平 Batch Level 批量水平 Product Level 产品水平 Facility Level 设备水平 具体作业A1 A A A A 2 3 4 5 Set 1 Set 2 Set 3 Set 4 Set 5 Set 6 Set 7 Activity Level 水平Filter 同质作业组 Activity Activity Cost Belring, Inc. Setups $120,000 Material handling 60,000 Machining 100,000 Testing 80,000 Total $360,000 Overhead Activities Product-Costing Data 3. ABC步骤: Two-Stage Assignment Cost of Resources资源成本 Assign Costs Activities Assign Costs Products S1: 作业成本库 Direct Tracing Driver Tracing Driver Tracing S2: 分配后的成本 Belring, Inc. Product Diversity: Consumption Rati