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Evaluation of Activity based costing是什么_2022年ACCA考試PM知識(shí)點(diǎn)

來源:東奧會(huì)計(jì)在線責(zé)編:田彤2022-05-27 09:26:36

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Evaluation of Activity based costing是什么_2022年ACCA考試PM知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Evaluation of Activity based costing-作業(yè)成本法的評(píng)價(jià)

【知識(shí)點(diǎn)】

Evaluation of Activity based costing-作業(yè)成本法的評(píng)價(jià)

Evaluation of Activity based costing-作業(yè)成本法的評(píng)價(jià)

Compare with traditional absorption costing


ABC

Traditional

Allocation of o/h

To major activity

Avoid reapportion service department cost

To department

Absorption of o/h

Cost drivers, more likely to link to the cause of o/h

Mostly use labour/machine hours

Absorption rate

Volume related drivers

Transaction –related drivers

Volume related drivers

Advantages of ABC

? Gives a better insight into what drives overhead costs

? Recognizes that o/hs are not all relate to production and sales volume

? Provides a more accurate cost per unit

? Applies to all o/h costs, not just production o/h

? Better opportunities to control overheads by managing cost drivers

? A better basis for pricing, sales strategy, performance management and decision making

Disadvantages of ABC

? Complex to explain

? Not suitable when the cost driver are all volume related or o/h is a small proportion of the total o/h

? Impossible to allocate all overheads to specific activities.

? Choice of activities and cost drivers might be inappropriate

? Difficult to find cost drivers

? Benefit obtained might not justify the cost

? Implementation problems

? ABC is an absorption costing system. Absorption costing has only limited value for management accounting purposes.

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注:以上內(nèi)容來自PM精講班第1講

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