Activity-Based Costing (ABC) and Activity-Based ：基于活动地成本核算（ABC）和作业.ppt

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1、Activity-BasedCosting(ABC)andActivity-BasedManagement(ABM)ChapterFiveExplainthestrategicroleofactivity-basedcosting(ABC)DescribeABC,thestepsindevelopinganABCsystem,andthebenefitsandlimitationsofanABCsystemDetermineandcontrastindicatedproductcostsunderboththevolume-basedmethodandtheABCmethodE

2、xplainactivity-basedmanagement(ABM)LearningObjectives2DescribehowABC/Misusedinmanufacturingcompanies,servicecompanies,andgovernmentalorganizationsUseanactivity-basedapproachtoanalyzecustomerprofitabilityIdentifykeyfactorsforsuccessfulABC/MimplementationLearningObjectives(continued)3Activity-

3、basedcosting(ABC)vs.volume-basedcosting:Volume-basedcostingisofteninadequatebecauseindirectcostsdonotalwaysoccurinproportiontooutputvolumeVolume-basedcostinggenerallycausesmiscostingofoutputs(i.e.,someproductswillbeovercostedandothersundercosted)Volume-basedcostingcancreateinappropriateincen

4、tivesformanagers(i.e.,morevolumeequatestomoreoverheadexpense)Activity-basedcostingusesdetailedinformationabouttheactivitiesthatmakeupindirect(support)costssothatoutputsarechargedonlyforresourcesconsumedStrategicRoleofABC4Althoughitisofteninadequate,volume-basedcostingmaybeagoodstrategicchoic

5、eforsomefirmsThistypeofcostingsystemisappropriategenerallywhendirectcostsarethemajorcostoftheproductorserviceandtheactivitiessupportingitsproductionarerelativelysimple,low-cost,andhomogeneousacrossdifferentproductlinesVolume-basedcostingisoftenusedbypaperproductmanufacturers,producersofagric

6、ulturalproducts,andprofessionalservicefirmsVolume-BasedCosting5Anactivityisaspecifictaskoractionofworkdone,suchasproductionset-upAresourceisaneconomicelementneededorconsumedinperformingactivities,suchassalariesandsuppliesAcostdriveriseitheraresourceconsumptioncostdriveroranactivityconsumptio

7、ncostdriverResourceconsumptioncostdriversmeasuretheamountofresourcesconsumedbyanactivity,suchasthenumberofitemsinapurchaseorsalesorderActivityconsumptioncostdriversmeasuretheamountofactivityperformedforanobject,suchasthenumberofbatchesusedtomanufac