2015ACCAF5业绩管理精选讲义1
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ufacturi
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ufacturi
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1Activitybasedcosti
g11I
troductio
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gFirmshavethechoiceoftwobasiccosti
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ablethisalloverheadsmustfirstbeallocatedapportio
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usi
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itsofproductio
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OARusuallyo
thebasisofdirectlabourhoursoutputExpa
dabletextTheassumptio
u
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gthetraditio
almethodofcosti
gisthatoverheadexpe
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ectedtothevolumeofproductio
activity§Thisassumptio
wasprobablyvalidma
yyearsagowhe
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te
sivemassproductio
offairlysta
darditemsOverheadcostswerealsofairlysmallrelativetodirectmaterir