147866
Beschreibung
Mindmap von Shahid Musthafa, aktualisiert more than 1 year ago
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Erstellt von Shahid Musthafa
vor mehr als 11 Jahre
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|
Steps In ABC
Costing
- 1
- 2
- 3
- 4
- Determine how many
units are made in each
incidence of the cost
driver .this is likely to
vary for each unit
- 5
- Work out the Cost
that is absorbed by
the each unit of the
finished product
- Work out the Cost
that is absorbed by
the each unit of the
finished product
- Determine how many
units are made in each
incidence of the cost
driver .this is likely to
vary for each unit
- Work out the
cost incurred
each time the
Activity Occurs.
- 4
- Identify the activity
that causes the cost .In
ABC terminology that
activity is the cost
driver ,but it might be
better to take it as the
"COST CAUSER"
- 3
- Identify a fixed
overhead cost .
- 2
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