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Activity-Based Costing

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Activity-Based Costing

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    1. ???????????? ??? ???

    8. ????????????? ?? (Activity):?????????,?:

    9. ??? ??????????????????????;???????????????????????

    10. ????????

    11. ??????? ????????????????? ????????(extended value chain)? ????????,?????????? * ??????“???????(?)”?????

    12. ????????????

    13. ??????--??????

    18. ??????—?????? ????????? ????????????? ??????(major activities)?????? ????????????(future performance)????

    19. ????????

    20. ????????

    21. ??????—?????????????? Aerotech ??????????????,?????Mode I, Mode II, and Mode III. ????????????????? :

    22. ??????—?????????????? ??????:

    23. ??????—??????????????

    24. ??????—?????????????? ??????????, Aerotech ????????? (?? *125%).

    25. ??????—?????????????? Aerotech ??????ABC(activity-based costing)???,?????????.

    26. ABC?? (Activity-Based Costing System) ABC ????? ?? (two-stage) ??,????? ??????

    27. Activity-Based Costing System (ABC) ABC ????? ?? (two-stage) ??,????? ??????

    28. Activity-Based Costing System (ABC) ABC ????? ?? (two-stage) ??,????? ??????

    40. ABC????????? ??????????? :

    41. Other Overhead Costs

    42. Other Overhead Costs

    43. Product Cost from ABC These are the new product costs when Aerotech uses ABC.

    44. Product Diversity Both original and ABC target selling prices are based on (Cost ?125%).

    45. Product Diversity Can you identify any problems Aerotech is likely to face as a result of this distortion?

    46. ABC: ?????? ?? ????????????????. ??????????????. ?? ???????????????. ???????????????.

    47. ?? v.s ???? ????????? ???????? ???????, ???????? ????????. ?????????? ???????? ???????? ???.

    48. ABC????

    49. ????ABC

    50. ABC???? ?????? “???????????ABC??”

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