作業(yè)成本法,生命周期成本法

作業(yè)成本法,生命周期成本法ActivitybasedcostingABCmethod作業(yè)成本法把企業(yè)消耗的資源按資源動因分配到作業(yè)，并把作業(yè)收集的成本按作業(yè)動因分配到成本對象的成本核算方法。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)品成本動因CostdriverCostpool作業(yè)成本集合Activity成本驅(qū)動因素理論生產(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($)ActivitycostdriverQuantityProcessdeposits29,630Numberofdepositsprocessed33,250Processwithdrawals26,080Numberofwithdrawalsprocessed22,750Answerinquiries24,860Numberofcustomerinquiries45,000Sellnegotiableinstruments4,860Numberofnegotiableinstrumentssold1,100Balancedrawers4,290Numberofdrawersbalanced1,300Total89,720AtellerdepartmentofabankACAllocationProductiondepartmentsServicedepartmentsOtherdepartmentsGeneraloverheadsPeriodexpenseApportionGeneraloverheadsServicedepartmentOtherdepartmentsProductiondepartmentAbsorptionProductiondepartmentsblanketdepartmentalCostcenterABCCostCostdriversDifferentactivitiesCostpoolsProductionsProductionsCostLifecyclecosting生命周期成本法LifecyclecostingtracksandaccumulatescostsandrevenuesattributabletoeachproductovertheentireproductlifecycleLCCMethod(1)取得階段：產(chǎn)品的研究與開發(fā)、資產(chǎn)的初始投資、勞動力的招聘，成本卻是整個生命周期中最高的。(2)運行階段：產(chǎn)品進入顧客的使用階段，資產(chǎn)面臨運行維護和停工維修的權(quán)衡階段，勞動力開始掌握勞動技能并進入實際操作階段。運行階段是整個生命周期成本較低且相對穩(wěn)定的時期。(3)處置階段：產(chǎn)品使用期滿的廢棄處置、資產(chǎn)生命周期終r的處置成本等，表示生命周期進入了不再獲利的處置階段，其處置成本將有所上升。TheprofitoveraproductlifecyclesalesIGMDprofit$ThecostsincurredoveraproductlifecyclePre-productioncostsProductioncostsMarketing,serviceandsupportcostsIGMD$Aproductisinthestageofitslifecyclewhichistypifiedbyfallingpricesbutgoodprofitmarginsduetohighsalesvolumes.Whatstageisitin?A.GrowthB.MaturityC.IntroductionD.DeclineHi