ABC成本财务分析法（英文版）(ppt 72页)

ABC成本财务分析法（英文版）内容提要：
      ABC uses cost drivers that directly link activities performed to products made.cost drivers are selected which measure the average demand placed on each activity by each product.activity cost pools are assigned to products in proportion to the way that they consume each activity.
      The objective of activity-based costing is to understand the causes of overhead costs  and to dentify the real profitability of products and ustomers.is a way of measuring both the cost of cost objects and the performance of activitiescan help solve problems such as distorted product costspoor cost controlthe form of ABC adopted depends on the problems that need to be addressed。
      are resources sacrificed on activities performed on each individual unit of product or service e.g.
Energy used by machinesMachine depreciation or repairs
      The Key Question: Does the amount of the activity cost pool increase with the number of units produced?

      are resources sacrificed on activities that are related to a batch of units rather than to each individual unit of product or service.
      Set-up activity costs may be driven by set-up hours.  This will depend on the number set-ups carried out i.e. on the number of batches produced and the time each set-up takes.

 

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