以作业为基础的成本计算.pptxVIP

CHAPTR5Activity-Based Costing以作业为基础的成本计算Objectives1. Discuss the importance of unit costs.2. Describe functional-based(以功能性为基础) costing approaches.又称“传统成本法”3. Explain why functional-based costing approaches may produce distorted扭曲 costs.Explain how an activity-based costing system works for product costing. Provide a detailed description of how activities can be grouped into homogeneous同质 sets to reduce the number of activity rates.一、有关术语Unit cost单位成本 is the total cost associated with(与…相关) the units produced(产量) divided by the number of units produced.Unit cost is used for--Inventory valuatio