财务管理会计案例培训课件英文版.pptVIP

Assigning Costs to Cost Objects Overhead cost of one order for custom compass housing. ? The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Activity Based Costing:A Tool to Aid Decision Making Chapter8 Activity Based Costing (ABC) The objective of activity-based costing is to understand overhead and the profitability of products and customers. ABC is a good supplement to our traditional cost system I agree! Overhead rates may be based on activity at capacity. Activity Based Costing (ABC) Activity-Based Costing Both manufacturing and nonmanufacturing costs may be assigned to products.