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来源：百度知道 编辑：UC知道 时间：2024/06/02 14:56:19
ctivity Based Costing (ABC)
MEANING
An accounting method that identifies the activities that a firm performs, and then assigns indirect costs to products. An activity based costing (ABC) system recognizes the relationship between costs, activities and products, and through this relationship assigns indirect costs to products less arbitrarily than traditional methods.
EXPLANATION
Some costs are difficult to assign through this method of cost accounting. Indirect costs, such as management and office staff salaries are sometimes difficult to assign to a particular product produced. For this reason, this method has found its niche in the manufacturing sector.
MEANING
An accounting method that identifies the activities that a firm performs, and then assigns indirect costs to products. An activity based costing (ABC) system recognizes the relationship between costs, activities and products, and through this relationship assigns indirect costs to products less arbitrarily than traditional methods.
EXPLANATION
Some costs are difficult to assign through this method of cost accounting. Indirect costs, such as management and office staff salaries are sometimes difficult to assign to a particular product produced. For this reason, this method has found its niche in the manufacturing sector.
ctivity把成本会计((美国广播公司)放置在基座上 意思 一方法其辨认出activities那一公司的会计履行然后分配向产品间接成本的.把一个花费(美国广播公司)系统活动放置在基座上认出,这关系与传统方法相比不那么随心所欲地给成本,活动和产品和通过之间的关系分配向产品间接成本的. 解释 一些成本是困难给通过分配这成本会计学会计的方法.例如管理有时困难给一特殊产品分配和办公室工作人员salaries公亩间接成本生产.为此,这方法已经在制造业部分中发现它的利基.