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

Hours machine hours number of setups engineering

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Unformatted text preview: h-Tech, Inc, case. hours • Machine hours • Number of setups • Engineering hours • Number of packing orders Why is the firm spending money on indirect resources? Identification of Activities of Activities The focus shifts from how to allocate costs (the The focus shifts from how to allocate costs (the question answered by traditional cost systems) to Why is the organization spending money in the first first place. How much is the firm spending on each of its activities? rent Hierarchy Hierarchy of Activities Unit-Level Activity Batch-Level Activity There There are thousands of activities carried out...
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