管理会计课件 .pptVIP

Chapter 8 Traditional Costing Traditional Costing ABC 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. Absorption, Variable Costing and ABC Absorption costing is used for external reporting purposes Variable costing and ABC are used for internal decision making. Variable costing doesn’t affect fixed costs ABC affects fixed costs as well as variable costs. Learning Objective 1 How Costs are Treated UnderActivity–Based Costing How Cost