Principles of Managerial Accounting · 免费预览
计算基于作业的产品成本
作业成本法为每个作业池确定费率，将作业池成本除以动因数量，并按产品的动因耗用量向其分配成本，以若干基于成因的费率取代全厂平均费率。
1. Building the activity rates
Building the activity rates
2. Charging products by driver consumption
Charging products by driver consumption
3. The accuracy payoff
The accuracy payoff
4. The cost of accuracy
The cost of accuracy
5. Activity rate formula
How is an activity rate computed? Use the figures from the worked example in this lesson and state the result in the requested units.
6. Setup rate computation
Setup costs total 270,000 dollars across 300 setups. Compute the setup activity rate.
7. Product A overhead
Product A uses 10 setups at 900 dollars each, 100 inspections at 120 dollars each, and 400 machine-hours at 5 dollars each. Compute total overhead assigned to A.
8. When ABC earns its keep
In which environment does activity-based costing add the most value?
9. Three pools example
In the worked example, the three activity pools are setup, inspection, and ____ costs. One word.
10. Driver usage term
Activity cost assigned to a product equals the activity rate times the product's driver ____. One word.