In late 1980’s National Association

In late 1980’s National Association of Accountants had introduced Activity-based costing – a cost
accounting technique which charges organization’s indirect costs to the activities that cause the
costs to be incurred and then distributes costs of activities to the products that cause the activities to
be performed. Activity-based costing as a management tool has proved its relevance and found its
proponents among academics and managers. Introduction of the time aspect into Activity-based
costing proved that it is still attracting attention and undergoing development in order to become
more accurate. The paramount goal of the implementation is to prove the increased effectiveness
and superiority of cost management when using Activity-based costing. It will be achieved by allocation of overhead costs to products with the intention to determine unit costs. This process of
allocation will increase the reliability of cost information and improve the information base for
product decisions. Moreover, we expect that this approach will more or less alter the profit margin
of individual products. This kind of information is very useful when evaluating price-related or
keep/drop decisions.

Kết quả (Việt) 1:

Các chính xác tính toán phương pháp duy nhất trong chi phí quản lý:Từ hoạt động dựa trên chi phí quan điểm

Kết quả (Việt) 2:

Các chỉ Phương pháp tính chính xác trong quản lý Chi phí:
Từ Lần Based Costing Perspective