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1、c18ActivityBasedCosting.inddPage9009/23/119:16AMuser-F409/Users/user-F409/DesktopActivity-BasedChapter18CostingFeatureStoryPrecorIsonYourfast-foodnation.ItsequipmentiswidelyusedinHiltonhotels,GoldsSideGymfranchises,andeveninMadonnasDoyoufeellikethewholeworldisHardCand
2、yfitnesscenterinMoscow.conspiringagainstyoureffortstogetBuildinghigh-qualityfitnessequipmentinshape?IsithumanlypossibletorequiressizableinvestmentsbyPrecorresisttheconstantbarrageofadver-inbuildingsandmachinery.Fortisementsandfast-foodserverswhoexample,Precorrecentlymov
3、editspleasantlyencourageustosupersizefacilitiesfromValencia,California,toit?LestwethinkthatwehavenoalliesGreensboro,NorthCarolina.Inorderinourbattleagainstthebulge,toreducecostsandminimizeenviron-considerPrecor.mentalimpact,thecompanyinstalledEversinceitmadethefirsterg
4、onomi-low-flowwaterfixtures,high-efficiencycallysoundrowingmachinein1980,heatingandcoolingsystems,andPrecorssolemissionhasbeentostate-of-the-artlightinginits$26provideexerciseequipment.Itmakesmillion,230,000-square-footfacility.ellipticaltrainers,exercisebikes,Asaresulto
5、ftheseefforts,Precorsrowingmachines,treadmills,multi-newfacilityreceivedaLeadershipinstationstrengthsystems,andmanyEnergyandEfficientDesign(LEED)CIotherformsofequipmentdesignedGoldCertification.toerasethecumulativeeffectsofa✔TheNavigatorLearningObjectivesScanLearningObj
6、ectivesAfterstudyingthischapter,youshouldbeableto:ReadFeatureStory1Recognizethedifferencebetweentraditionalcostingandactivity-basedcosting.ReadPreview2Identifythestepsinthedevelopmentofanactivity-basedReadTextandanswerDOIT!p.905costingsystem.p.909p.914p.9163Knowhowcom
7、paniesidentifytheactivitycostpoolsusedinactivity-basedcosting.WorkComprehensiveDOIT!p.9194Knowhowcompaniesidentifyandusecostdriversinactivity-basedcosting.ReviewSummaryofLearningObjectives5Understandthebenefitsandlimitationsofactivity-basedcosting.AnswerSelf-TestQuesti
8、ons6Differentiatebetweenvalue-addedandnon–value-addedCompleteAssignmentsactivities.7Understandthevalueofusingactivitylevelsi
