ABC成本分析法(英文版)(ppt 72页)

ABC成本分析法内容摘要：
Conventional 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 sense：
Problem: There may be no relationship between the overhead application base and the way that different products cause overhead costs
The result:
High-volume simple products are over- costed and over-priced
Low-volume complex products are under-costed and under-priced
Plantwide Overhead Rates
Companies have tended to use
direct labour as the overhead application base.
However direct labour is now a relatively minor part of total manufacturing cost.  Many tasks that used to be done by hand are now done by automated equipment.
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