一、Evolution of ABC二、Product costs don’t make sense三、Plantwide Overhead Rates四、Departmental Overhead Rates五、Cost Distortions caused by 2-stage allocations六、Questionable profit margins七、Solution: Activity Based Costing八、Activity Based Costing (ABC)九、How Costs are Treated Under Activity-Based Costing十、Designing an ABC System十一、Identifying and Defining Activities十二、Output Unit-Level Costs...十三、Batch-Level Costs...十四、Product-Sustaining...十五、Different forms of ABC十六、The Mechanics of ABC十七、ABC benefits will be greatest where...十八、Impediments to introducing ABC十九、Other activity-based costing issues二十、Limitations of activity-based costing二十一、Activity-Based Management 二十二、Major Features of a jit System
神之雪1314
