Introduction to Activity-Based Costing
- ケース
Introduces the fundamental notions of activity-based costing (ABC). Motivates ABC by means of a simple example, a single and a diversified pen factory. Proceeds to show how ABC assigns costs more accurately to products and customers by: 1) identifying the activities being performed by organizational resources; 2) assigning resource costs to the activities; 3) identifying all the products, services, and customers of the organization; and 4) assigning activity costs to these outputs via activity cost drivers. Also covers activity attributes, such as the cost hierarchy, value and non-value added, and business processes, as well as different types of activity cost drivers: transaction, duration, and intensity. Closes with the admonition to balance the benefits from more accurate cost estimates with the cost of developing an appropriate activity-based cost system.
- 出版日
- 1997/02
- 改訂日
- 2001/07
- 領域
- 会計・コントロール
- ボリューム
- 14ページ
- コンテンツID
- CCJB-HBS-197076-02
- オリジナルID
- 197076
- ケースの種類
- Case
- 言語
- 英語
- カラー
- 製本の場合、カラー印刷での納品となります。