管理会计案例教材8 下载

管理会计案例教材8 73个PDF、ActivityBasedCostingABC,Theobjectiveofactivity-basedcostingistounderstandoverheadandtheprofitabilityofproductsandcustomers.,ActivityBasedCostingABC,HowCostsareTreatedUnderActivity-BasedCosting,PlantwideOverheadRate,DepartmentalOverheadRates,,,,DesigninganABCSystem,DesigninganABCSystem,StepsforImplementingABC,Identifyanddefineactivitiesandactivitypools.,Wherepossible,tracecoststoactivitiesandcostobjects.,Assigncoststoactivitycostpools.,Calculateactivityrates.,Assigncoststocostobjects.,Preparemanagementreports.,IdentifyingActivitytoInclude,IdentifyingActivitytoInclude,ActivityCostPoolisa“bucket”inwhichcostsareaccumulatedthatrelatetoasingleactivityintheABCsystem.,TheMechanicsofABC,AtClassicBrass,theultimatecostobjectsare:,Products,,Customerorders,and,Customers.,Oneoverheadcost-shipping-canbetraceddirectlytocustomerorders.,Thecompany’soverheadcostsareshownonthenextslide.,,,,
如果觉得《管理会计案例教材8》不错，可以推荐给好友哦。