Diode 24 inc 3 inc 28 Seligram Inc 27 How much more accurate ratios of costs

Diode 24 inc 3 inc 28 seligram inc 27 how much more

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Diode 24% inc. 3% inc. 28%
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Seligram, Inc. 27 How much more accurate? ratios of costs under different designs 2-pool / 1-pool 3- pool / 2-pool 3-pool / 1-pool Absolute change 16.8% inc. 4.6% inc. 20.3% inc.
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Seligram, Inc. 28 Activity-based costing One-pool: “Plant” overhead rate (see p.331 [ 317 ]) 2- and 3-pool: “Department” rate (see p.331-332 [ 317-318 ]) These systems are both “volume related” (see p.337 [ 323 ])
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Seligram, Inc. 29 Strategy A firm whose strategy is to support a full-line of products will face the threat of cross-subsidization with associated pricing distortions that can drive away customers. A single-line producer of simple tests, or a “niche” player, will be much less subject to cross- subsidization.
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Seligram, Inc. 30 Strategy A tester which sells its product in a market where price is a primary factor in the purchase decision must worry much more about cross- subsidization than ... A tester who sells testing services to customers who value highly: Responsiveness (develop new software, etc.) Speed Quality
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Seligram, Inc. 31 “Accounting” summary Indirect resources should be assigned by the cost system to the activities that create a demand for them. The “cost driver” is the event that consumes indirect resources. Cross-subsidization occurs when costs are assigned by the cost system to products that did not consume them.
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Seligram, Inc. 32 “Business” summary Cost systems can become obsolete due to changes in technology. Cost system failure can cause subtle, unintended shifts in strategy. Symptoms of cost system failure are not obvious or easy to detect.
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