ch17-2 (Activity-Based-Costing)10.1.2018.pptx

ch17-2 (Activity-Based-Costing)10.1.2018.pptx - Today’s...

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17-1 Today’s Agenda 15 mins: CUS Survey 30 mins: Finishing Chapter 17 10 mins: Linking all the chapters we have learned 25 mins: Ch 17 problem set
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17-2 Assignment Grades Highest scores among the three attempts of each question
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17-3 ABC has three primary benefits: 1. Compared with the traditional allocation system, ABC employs multiple cost pools and therefore results in more accurate product costing. 2. ABC leads to enhanced control over overhead costs. 3. ABC supports better management decisions . LO 3 ABC Benefits and Limitations LEARNING OBJECTIVE 3 Explain the benefits and limitations of activity-based costing.
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17-4 ABC has three primary benefits: 1. Compared with the traditional allocation system, ABC employs multiple cost pools and therefore results in more accurate product costing. 2. ABC leads to enhanced control over overhead costs. 3. ABC supports better management decisions . LO 3 ABC Benefits and Limitations
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17-5 Multiple Cost Pools LO 3
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17-6 Batch- level Facility- level Unit- level Product- level Multiple Cost Pools Classification of Activity Levels LO 3
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17-7 Batch- level Facility- level Unit- level Product- level Multiple Cost Pools LO 3 Classification of Activity Levels
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17-8 Batch- level Facility- level Unit- level Product- level Multiple Cost Pools LO 3 Classification of Activity Levels
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17-9 Batch- level Facility- level Unit- level Product- level Multiple Cost Pools LO 3 Classification of Activity Levels
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17-10 a. Engineering design b. Machine setup c. Toy design d.
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