作業(yè)成本法的介紹是什么_2023年ACCA考試PM知識(shí)點(diǎn)
你想要的都是你自己能給的，你的對(duì)手只有你自己。ACCA考試每年舉行四次，分別在每年的3月份、6月份、9月份與12月份。同學(xué)們需根據(jù)實(shí)際學(xué)習(xí)情況報(bào)考。如在報(bào)考后想要更改報(bào)考信息或是退考，需要在常規(guī)報(bào)名截止前完成操作。今天為大家整理了PM科目知識(shí)點(diǎn)，一起來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Introduction to Activity based costing-作業(yè)成本法的介紹
【知識(shí)點(diǎn)】
Introduction to Activity based costing-作業(yè)成本法的介紹
Introduction to Activity based costing-作業(yè)成本法的介紹
? ABC absorbs overhead costs on the basis of activities that ‘drive’ costs (cost drivers) rather than on the basis of production volume.
? Costs are traced from activities to products based on the product usage for these activities during the production process.
Cost drivers: The factors which causes a change in the cost of activity.
Cost pool: is an activity that consumes resources and for which overhead costs are identified and allocated.
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注：以上內(nèi)容來(lái)自PM精講班第1講
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