ABC成本财务分析法（英文版）.pptx

MAA 703Management AccountingTopic 6 Activity-Based CostingEvolution of ABCConventional costing systems use a two-stage allocation process: 1. service department costs are allocated to production departments. 2. production department overhead costs are allocated to products using a volume-based predetermined overhead rate.Product costs don’t make senseProblem: There may be no relationship between the overhead application base and the way that different products cause overhead costsThe result:High-volume simple products are over- costed and over-pricedLow-volume complex products are under-