标签:财务成本管理,项目成本管理,
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ABC成本分析法(英文版 )免费下载,http://www.2xuewang.com
EvolutionofABC
Conventionalcostingsystemsuseatwo-stageallocationprocess:
1.servicedepartmentcostsareallocatedtoproductiondepartments.
2.productiondepartmentoverheadcostsareallocatedtoproductsusingavolume-basedpredeterminedoverheadrate.
Productcostsdon’tmakesense
Problem:Theremaybenorelationshipbetweentheoverheadapplicationbaseandthewaythatdifferentproductscauseoverheadcosts
Theresult:
High-volumesimpleproductsareover-costedandover-priced
Low-volumecomplexproductsareunder-costedandunder-priced
......
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