成本和管理会计亨格瑞第版英文版CA课件.ppt

成本和管理会计 亨格瑞 第13版 英文版 CA05;LEARNING OBJECTIVES;Structure of Lecture;;Background;;Broad Averaging and Cross-subsidization,conts.;Broad Averaging and Cross-subsidization, conts. ;Broad Averaging and Cross-subsidization,conts.;The Need for ABC;;Rationale for Refining Costing System;Refining a Costing System;Refining a Costing System,conts;Refining a Costing System,conts;;Refining a Costing System,conts;Refining a Costing System,conts;Refining a Costing System,conts;Refining a Costing System,conts;Refining a Costing System,conts;1;Refining a Costing System,conts;Refining a Costing System,conts;Activity-based costing;Designing an ABC System;Activity-based costing,conts.;Activity-based costing,conts.;Activity-based costing,conts.;Activity-based costing, conts. ;;Activity-based costing,conts. ;Activity-based costing,conts.;Activity-based costing,conts.;Activity-based costing,conts.;;Activity-based costing,conts.;Example for presentation: Background;Conflict between S3 and CL5;Activity-based costing,conts.;Activity-based costing,conts.;complex MethodsP122;P122;Simple vs complex Methods P123;P125;Differences Between ABC and Traditional Product Costs P124;Differences Between ABC and Traditional Product Costs;Differences Between ABC and Traditional Product Costs;;Conclusions;Activity-Based Costing and External Reporting;;Activity-Based Management;作业成本法的二维观念;The Role of ABC/M Tools;What ABM does…;Using ABM to Eliminate Non-Value-Added Activities and Costs;Achieving Cost Reduction;Why do organizations have incentives to eliminate non-value added activities?;Keys to Successfully Implementing ABC and ABM;;Compare activity-based costing systems and department costing systems ;Compare activity-based costing systems and department costing systems ,conts.;;Evaluate the costs and benefits of implementing activity-based costing systems ;Evaluate the costs and benefits of implementing activity-based costing systems ,conts.;Evaluate the costs and benefits of implementing activity-based c