《加里管理会计（英文版）》教学课件ch07.pptxVIP

Activity-Based Costing: A Tool to Aid Decision Making;Activity–Based Costing (ABC): Key Definition;Learning Objective 1;How Costs are Treated UnderActivity–Based Costing – Part 1;How Costs are Treated UnderActivity–Based Costing – Part 2;How Costs are Treated UnderActivity–Based Costing – Part 3;How Costs are Treated UnderActivity–Based Costing – Part 4;Activity;Activity Measure;Simple countof the number oftimes an activityoccurs.;Key Definitions and Concepts – Part 4;;Characteristics of a Successful ABC Implementation;The Five Steps for Implementing ABC;Define Activities, Activity Cost Pools, and Activity Measures – Part 1;Customer Orders - assigned all costs of resources that are consumed by taking and processing customer orders. Design Changes - assigned all costs of resources consumed by customer requested design changes. Order Size - assigned all costs of resources consumed as a consequence of the number of units produced. Customer Relations - assigned all costs associated with maintaining relations with customers. Other - assigned all organization-sustaining costs and unused capacity costs.;Learning Objective 2;Assign Overhead Costs to Activity Cost Pools – Part 1;Direct materials, direct labor, and shipping are excludedbecause Baxter Battery’s existing cost system can directlytrace these costs to products or customer orders.;At Baxter Battery, the following distribution of resource consumption across activity cost pools is determined.;Assign Overhead Costs to Activity Cost Pools – Part 4;Assign Overhead Costs to Activity Cost Pools – Part 5;Assign Overhead Costs to Activity Cost Pools – Part 6;Learning Objective 3;Calculate Activity Rates – Part 1;Calculate Activity Rates – Part 2;;Direct Materials;;Learning Objective 4;Baxter Battery Information;Assigning Overhead to Products – Part 2;Let’s take a look at how Baxter Battery’s system works for just one of the 2,000 customers – Acme Auto Parts who placed a total of twelve orders. Note that the four o