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个人收集整理 勿做商业用途 个人收集整理 勿做商业用途 PAGE / NUMPAGES 个人收集整理 勿做商业用途 ACTIVITY-BASED COSTING AND ACTIVITY-BASED MANAGEMENT 5-1 Cost smoothing or peanut-butter costing describes a costing approach that uses broad averages to uniformly assign the cost of resources to cost objects when the individual products, services, or customers in fact use those resources in a nonuniform way.文档收集自网络，仅用于个人学习 One way of determining if peanut-butter costing is occurring is to separately examine how individual products (services, customers, etc.) use the resources of the organization and to compare the results with the way