3月30日的CMA考點(diǎn)解析來(lái)啦,各位CMA學(xué)員你有好好掌握嗎?
  Activity-Based Costing(ABC)
  A costing system that (a) identifies the relationship between the incurrence of cost and activities, (b) determines the underlying"driver"of the activities, (c) establishes cost pools related to individual"drivers," (d) develops costing rates,and (e) applies cost to product on the basis of resources consumed (drivers).