Principles of Managerial Accounting · 免费预览
描述与识别成本动因
成本动因是导致成本发生的各项活动，作业成本法为每个作业池选择一个动因，例如生产准备、检验或机器工时，从而使制造费用依据因果关系而非仅依据业务量进行分配。
1. What a cost driver is
What a cost driver is
2. Matching activities to drivers
Matching activities to drivers
3. Drivers in traditional versus ABC thinking
Drivers in traditional versus ABC thinking
4. Cost hierarchy levels
Cost hierarchy levels
5. Driver definition
What is a cost driver? Use the figures from the worked example in this lesson and state the result in the requested units.
6. Setup cost driver
Which driver best matches machine setup costs?
7. Batch-level recognition
Inspections are performed on each production batch. At what hierarchy level does inspection cost sit?
8. Facility-level treatment
Why are facility-level costs like plant management often left unassigned in ABC?
9. Driver measurement
A good driver is both measurable and ____ related to the cost it carries. One word.
10. Activity-consuming chain
Products consume activities, and activities consume ____. One word.