Session5-Part1-student (1-slide per pg)

G security safety maintenance plant managementbroad

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Unformatted text preview: general, e.g., security, safety, maintenance, plant management)broad, usually dont allocate Customer-Level Activity: An activity related to specific customers. When batch-level and product-level costs are present, ABC will usually shift costs from high will usually shift costs from high volume products, produced in large batches, to low volume products produced in small batches. most by overhead cost This cost shifting will usually have its greatest impact on the per th unit cost of the low volume products. Why is the organization performing activities? ValueValue-added activity is is an activity that an increases the worth of a product or service to the customers and for which the customer is willing willing t...
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