适用

  • Mechanisation 工业化生产
  • Increasingly complex
  • multiple products

ABC 准，贵
AC 便宜

过程

  1. into cost pools
  2. identify cost drivers
  3. cal OAR
  4. absorb

    题目

    The cost driver for materials handling and despatch costs is likely to be the number of ordershandled。
    问成本动因是什么，装卸和订购次数有关。
    In the short run, all the overhead costs for an activity vary with the amount of the cost driver for the activity.
    长期所有成本可变，短期不是
    ABC法也可以用cost-up法定价。
    Implementation 落实、履行