作業(yè)成本法,生命周期成本法

Activity

based

costingABC

method作業(yè)成本法把企業(yè)消耗的資源按資源動(dòng)因分配到作業(yè)，并把作業(yè)收集的成本按作業(yè)動(dòng)因分配到成本對(duì)象的成本核算方法。成本作業(yè)n……作業(yè)3作業(yè)2作業(yè)1A作業(yè)中心B作業(yè)中心X作業(yè)中心……產(chǎn)品成本動(dòng)因CostdriverCostpool作業(yè)成本集合Activity成本驅(qū)動(dòng)因素理論生產(chǎn)導(dǎo)致作業(yè)發(fā)生作業(yè)導(dǎo)致成本發(fā)生產(chǎn)品消耗作業(yè)實(shí)質(zhì)：在成本和產(chǎn)品之間借助作業(yè)分離，歸納，組合作業(yè)消耗資源，產(chǎn)品消耗作業(yè)Whichofthefollowingstatementsisnotcorrect?A.Activitybasedcostingisanalternativetotraditionalvolume-basedcostingmethods.B.Activitybasedcostsprovideanapproximationoflong-runvariableunitcosts.C.Activitybasedcostingcan’tbeusedtocostservices.D.Activitybasedcostingisaformofabsorptioncosting.OverheadpercostdriverSupportactivityCost($)ActivitycostdriverQuantityProcessdeposits29,630Numberofdepositsprocessed33,250Processwithdrawals26,080Numberofwithdrawalsprocessed22,750Answerinquiries24,860Numberofcustomerinquiries45,000Sellnegotiableinstruments4,860Numberofnegotiableinstrumentssold1,100Balancedrawers4,290Numberofdrawersbalanced1,300Total89,720AtellerdepartmentofabankACAllocationProductiondepartmentsServicedepartmentsOtherdepartmentsGeneraloverheadsPeriodexpenseApportionGeneraloverheadsServicedepartmentOtherdepartmentsProductiondepartmentAbsorptionProductiondepartmentsblanketdepartmentalCostcenterABCCostCost