activity based costing (作业成本法或abc成本法)

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1、5Activity-BasedCostingAndActivity-BasedManagement1.Explainhowbroadaveragingundercostsandovercostsproductsorservices2.Presentthreeguidelinesforrefiningacostingsystem3.Distinguishbetweensimpleandactivity-basedcostingsystems4.Describeafour-partcosthierarchy5.Costproductsorservicesusingactivity-

2、basedcosting6.Explainhowactivity-basedcostingsystemsareusedinactivity-basedmanagement7.Compareactivity-basedcostingsystemsanddepartmentcostingsystemsLearningobjectives8.Evaluatethecostsandbenefitsofimplementingactivity-basedcostingsystems1ProductUndercosting——aproductconsumesahighlevelofreso

3、urcesbutisreportedtohavealowcostperunit.ProductOverdercosting——aproductconsumesalowlevelofresourcesbutisreportedtohaveahighcostperunit.ProductUndercostingActuallylossesProductOvercostingOverpriceproducts1.Companiesthatundercostproductswillmostlikelylosemarketshare.FalseCompaniesthatovercostp

4、roductswillmostlikelylosemarketshare.1.Undercostingaparticularproductmayresultin:a.lossofmarketshareb.lowerprofitsc.operatinginefficienciesd.understatingtotalproductcosts2.OvercostingofaproductisMOSTlikelytoresultfrom:a.misallocatingdirectlaborcostsb.overpricingtheproductc.undercostinganothe

5、rproductd.understatingtotalproductcostsProduct-CostCross-SubsidizationProduct-CostCross-Subsidizationmeansthatifacompanyundercostsoneofitsproducts,thenitwillovercostatleastoneofitsotherproducts.ifacompanyovercostsoneofitsproducts,itwillundercostatleastoneofitsotherproducts.2.Ifacompanyunderc

6、ostsoneofitsproducts,thenitwillovercostatleastoneofitsotherproducts.True3.Acompanyproducesthreeproducts;ifoneproductisovercostedthena.oneproductisundercosted.b.oneortwoproductsareundercosted.c.twoproductsareundercosted.d.noproductsareundercosted.4.Uniformlyassigningthecostsofresourcestocosto

7、bjectswhenthoseresourcesareactuallyusedinanonuniformwayiscalled:a.overcostingb.undercostingc.peanut-buttercostingd.departmentcostingDesignManufacturingDistributionPhase1Phase2Phase3DesignProductsandprocessesManufacturingShipanddistributelensesSimpl