6ma文档新nagerialaccounting-student_财务管理_经管.pptVIP

Activity-Based Costing:A Tool to Aid Decision Making Activity–Based Costing (ABC) ABC is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity, and therefore, affect “fixed”as well as variable costs. I agree! Learning Objective 6-1 Understand activity-based costing and how it differs from a traditional costing system. How Costs are Treated UnderActivity–Based Costing ABC differs from traditional cost accounting in three ways. Manufacturingcosts  ABC assigns both types of costs to products. Traditionalproduct costing ABCp