Introduction to Activity based costing_2022年ACCA考試PM知識點
沒有一條路是平坦的，沒有一座山是毫無崎嶇的，而大海更不會是風(fēng)平浪靜的。人生之路，荊棘遍地，坎坷泥濘不可計數(shù)，唯有堅強者才能披荊斬棘，掃平坎坷走到路的盡頭。ACCA6月考試在即，同學(xué)們備考的過程中一定要熟練掌握各科目知識要點，今天東奧小編為大家整理了PM科目知識點，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Introduction to Activity based costing-作業(yè)成本法的介紹
【知識點】
Introduction to Activity based costing-作業(yè)成本法的介紹
Introduction to Activity based costing-作業(yè)成本法的介紹
? ABC absorbs overhead costs on the basis of activities that ‘drive’ costs (cost drivers) rather than on the basis of production volume.
? Costs are traced from activities to products based on the product usage for these activities during the production process.
Cost drivers: The factors which causes a change in the cost of activity.
Cost pool: is an activity that consumes resources and for which overhead costs are identified and allocated.
你再優(yōu)秀，也總有人對你不堪。你再不堪，也有人認為是限量版的唯一。生命的價值在于自己看得起自已，人生的意義在于努力進取。以上就是東奧小編為大家整理的PM科目考試知識點了，距離6月份ACCA考試時間已經(jīng)越來越近，大家一定要合理安排好自己的備考時間，制定好學(xué)習(xí)計劃，爭取順利上岸。
注：以上內(nèi)容來自PM精講班第1講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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