Unformatted text preview: , nor can managers control them at the unit level. The number of activities performed at the batch level goes up as the number of batches rises—not as the number of units within the batches changes. Similarly, the number of product-level activities performed depends on the number of different products —not on how many units or batches are produced. Furthermore facility-sustaining activity costs are not dependent upon the number of products, batches, or units produced. Companies can control batch-, product-, and facility-level costs only by modifying batch-, product-, and facility-level activities....
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- Fall '11
- traditional volumebased costing, unitlevel costs. Failure, facilitylevel costs, unitbased cost drivers