成本与管理会计 亨格瑞 第13版 英文版 CA05.pptVIP

中南财经政法大学 会计学院 王雄元 Structure of Lecture Under- and over-costing – why it happens? Activity Based Costing (ABC) Indicators of need for ABC ABC system Difference between ABC and Traditional Product Costs Activity Based Management (ABM) Value and non-value added costs Broad Averaging and Cross-subsidization,conts. Historically, firms produced a limited variety of goods while their indirect costs were relatively small. Allocating overhead costs was simple: use broad averages to allocate costs uniformly regardless of how they are actually incurred The use of broad averages in allocating indirect