成本会计：经管的着重点十版书后习题答案五.docVIP

PAGE / NUMPAGES 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 the accounting system represents that usa