ABC成本分析法概述(英文版)(ppt 72页)

ABC成本分析法概述(英文版)内容提要：
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
Cost Distortions caused by 2-stage allocations：
There is a no link between the cause of support activity costs and the basis for assigning these costs to products
Why?
1.  Allocations are based on unit or volume related measures.
2.  Different products consume different   amounts of support activities. 
Questionable profit margins：
To compete in the marketplace, some companies have had to cut the prices of high volume popular items.
But
They have been able to achieve high mark-ups on low volume specialty products.

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