作業基礎成本制度Activity Based Costing @ 不落之碩:: 隨意窩Xuite日誌 以每一產品對作業的耗用量為基礎直接把各項作業成本分攤到產品傳統成本制不正確之因1.製造費用的發生與數量無關。2.產品具多元化、特殊化ABC制的優點1.
Activity Based Costing | Explanation | AccountingCoach Activity based costing (ABC) assigns manufacturing overhead costs to products in a more logical manner than the traditional approach of simply allocating costs ...