ABC成本分析法教案.pptVIP

Topic 6 Activity-Based Costing;Evolution of ABC;Product costs don’t make sense;Plantwide Overhead Rates;A two stage process is necessary because costsare allocated to departmentsand then to products.;Department 1;Department 1;Department 1;Cost Distortions caused by 2-stage allocations;Questionable profit margins;Erosion of company profits;Causes of problems;Solution: Activity Based Costing;Solution: Activity Based Costing;Activity Based Costing (ABC);Overhead rates may be based on activity at capacity.;How Costs are Treated Under Activity-Based Costing;Activity-based costing;Designing an