Chapter 5
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Catégorie :Category: nCreator TI-Nspire
Auteur Author: gyat012302310
Type : Classeur 3.0.1
Page(s) : 1
Taille Size: 1.33 Ko KB
Mis en ligne Uploaded: 26/02/2025 - 03:47:43
Uploadeur Uploader: gyat012302310 (Profil)
Téléchargements Downloads: 3
Visibilité Visibility: Archive publique
Shortlink : http://ti-pla.net/a4518507
Type : Classeur 3.0.1
Page(s) : 1
Taille Size: 1.33 Ko KB
Mis en ligne Uploaded: 26/02/2025 - 03:47:43
Uploadeur Uploader: gyat012302310 (Profil)
Téléchargements Downloads: 3
Visibilité Visibility: Archive publique
Shortlink : http://ti-pla.net/a4518507
Description
Fichier Nspire généré sur TI-Planet.org.
Compatible OS 3.0 et ultérieurs.
<<
1. ABC vs. Traditional Costing Traditional costing uses plantwide overhead rates. ABC assigns costs to specific activities, then to products. 2. Steps in ABC First-Stage Allocation: Assign costs to activity pools. Compute Activity Rates: Activity Rate = Total OH Costs ÷ Expected Activity Second-Stage Allocation: Assign costs to products. Activity Rate × Actual Activity Level Compute Product and Customer Margins: Revenue - COGS = Gross Margin Gross Margin - Activity Costs = Customer/Product Margin 3. Importance of ABC More accurate cost assignments. Helps identify non-value-added activities. Made with nCreator - tiplanet.org
>>
Compatible OS 3.0 et ultérieurs.
<<
1. ABC vs. Traditional Costing Traditional costing uses plantwide overhead rates. ABC assigns costs to specific activities, then to products. 2. Steps in ABC First-Stage Allocation: Assign costs to activity pools. Compute Activity Rates: Activity Rate = Total OH Costs ÷ Expected Activity Second-Stage Allocation: Assign costs to products. Activity Rate × Actual Activity Level Compute Product and Customer Margins: Revenue - COGS = Gross Margin Gross Margin - Activity Costs = Customer/Product Margin 3. Importance of ABC More accurate cost assignments. Helps identify non-value-added activities. Made with nCreator - tiplanet.org
>>
