作业成本法,生命周期成本法课件

1、Activity based costingABC method作业成本法把企业消耗的资源按资源动因分配到作业，并把作业收集的成本按作业动因分配到成本对象的成本核算方法。成 本作业n作业3作业2作业1A作业中心B作业中心X作业中心产 品成本动因Cost driverCost pool作业成本集合Activity成本驱动因素理论生产导致作业发生作业导致成本发生产品消耗作业实质：在成本和产品之间借助作业分离，归纳，组合作业消耗资源，产品消耗作业Which of the following statements is not correct?A. Activity based costing is

2、an alternative to traditional volume-based costing methods.B. Activity based costs provide an approximation of long-run variable unit costs.C. Activity based costing cant be used to cost services.D. Activity based costing is a form of absorption costing.Overhead per cost driverSupport activityCost($

3、)Activity cost driverQuantityProcess deposits29,630Number of deposits processed33,250Process withdrawals26,080Number of withdrawals processed22,750Answer inquiries24,860Number of customer inquiries45,000Sell negotiable instruments4,860Number of negotiable instruments sold1,100Balance drawers4,290Num

4、ber of drawers balanced 1,300Total89,720A teller department of a bankACAllocationProduction departmentsService departmentsOther departmentsGeneral overheadsPeriod expenseApportion General overheadsService departmentOther departmentsProduction departmentAbsorptionProduction departmentsblanketdepartme

5、ntalCost centerABCCost Cost driversDifferent activitiesCost poolsProductions ProductionsCostThe profit over a product life cyclesales I G M Dprofit$The costs incurred over a product life cyclePre-production costsProduction costsMarketing, service and support costsI G M D$A product is in the stage of its life cycle which is typified by falling prices but good profit margins due to high sales volumes. What stage is it in? A. GrowthB. MaturityC. IntroductionD. DeclineHigh costsMost competi