Detail Conditions Under Which Activity-Based Cost Systems Provide Relevant Costs   Oleh:  Noreen, Eric Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 3 (1991), page 159-168. Topik: cost; conditions; activity - based cost system; provide relevant Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Activity - Based Cost systems assign costs to products on the basis of multiple "cost drivers," which may or may not be proportional to the volume of output. This is in contrast to most traditional cost systems which use only one allocation basis (usually direct labor or machine hours) that is proportional to volume. Commonly cited reasons for switching to Activity - Based Cost systems are to more accurately estimate product profitability for purposes of making product pricing and drop decisions and to reduce the cost of manufacturing products in the design stage by providing more accurate cost information concerning alternative design specifications. In this paper the conditions under which an Activity - Based Cost system would provide relevant information for just such decisions are derived. These conditions are quite stringent and include, among other things, that all costs must be strictly proportional to their "cost drivers." Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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