ABC成本财务分析法
Evolution of ABC
Conventional costing systems use a two-stage allocation process:        1. service department costs are         allocated         to production departments.         2. production department overhead costs         are allocated to products using a         volume-based predetermined         overhead rate.
Product costs don’t make sense
Problem: There may be no relationship between the overhead application base and the way that different products cause overhead costsThe result:High-volume simple products are over- cost ...