(?)??????? Activity-Based Costing, ABC - PowerPoint PPT Presentation

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(?)??????? Activity-Based Costing, ABC

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Title: Author: tem Last modified by: Home Created Date: 8/16/2001 3:15:17 AM Document presentation format – PowerPoint PPT presentation

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Title: (?)??????? Activity-Based Costing, ABC


1
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  • 91.08.03

2
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3
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4
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5
(?)???????Activity-Based Costing, ABC
6
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  • ABC/ABM?????
  • ??????ABC?????

7
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8
ABC????
9
??ABC?????
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10
????(Resource Driver)
11
????(Activity Driver)
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?? A
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?? B
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12
????(Cost Driver)
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13
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  • ??80/20????????

14
????????ABC
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7.????
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15
ABC??????
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A B C / A B M
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General Ledger ?????
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16
??ABM?????
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(Activity
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