《加里管理会计（英文版）》教学课件ch02A.pptxVIP

Activity-Based Absorption Costing;Learning Objective 5;Activity-Based Absorption Costing: Overview;Activity-Based Absorption Costing: Key Definitions;Differences Between ABC Adsorption and Traditional Absorption Costing;Simmons Industries – A Traditional Approach;Assuming that Simmons’ traditional cost system relies on one predetermined plantwide overhead rate with direct labor-hours (DLHs) as the allocation base, then its plantwide overhead rate is computed as follows:;Simmons’ traditional cost system would report unit product costs as follows:;Simmons Industry –Activity-Based Absorption Costing;Simmons Industry –Calculating the Activity Rates;Simmons Industry –Total Overhead Assigned to Products;Simmons Industry –Calculating Unit Product Cost;Simmons Industry –Determining Overhead Per Unit;Comparing the Two Approaches;The Two Approaches – Difference in Unit Cost;End of Chapter 2A