英语翻译ABC is an innovative approach to improving traditional costing systems.It is this ability to assign costs by activity that gives ABC a finer resolution and avoids the over or under assignment of costs by the lump sum averaging of using on
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英语翻译ABC is an innovative approach to improving traditional costing systems.It is this ability to assign costs by activity that gives ABC a finer resolution and avoids the over or under assignment of costs by the lump sum averaging of using on
英语翻译
ABC is an innovative approach to improving traditional costing systems.It is this ability to assign costs by activity that gives ABC a finer resolution and avoids the over or under assignment of costs by the lump sum averaging of using only one or two cost drivers.
Cost drivers that link the performance of activities to demands made by individual products are used in this assignment.To allocate a cost center to products,we use simple drivers such as labor hours,machine hours,material processed,or units produced.
英语翻译ABC is an innovative approach to improving traditional costing systems.It is this ability to assign costs by activity that gives ABC a finer resolution and avoids the over or under assignment of costs by the lump sum averaging of using on
ABC法对于改进传统的成本核算体系来说是个具有革命性的方法.它是通过有效的方法来实现成本核算的,给ABC系统输入一个更好的解决办法,而且要避免仅使用一个或两个成本核算因子来求出平均数的方法导致对成本过高或过低的核定.
在成本核算过程中用到了成本核算因子,它是根据核算需求,由个别产品体现出来的,会因核算方法不同而产生的不同效果相关.用成本核算中心来对某个产品进行核算,我们通常只用几个简单的因子,如人工工作时间、机器运行时间、被加工的材料或生产的产品批次