147866
Descrição
Mapa Mental por Shahid Musthafa, atualizado more than 1 year ago
|
Criado por Shahid Musthafa
quase 11 anos atrás
|
|
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
Quer criar seus próprios Mapas Mentais gratuitos com a GoConqr? Saiba mais.