Introduction to Managerial Accounting Jeannie M. Folk Ray H. Garrison Eric Noreen
Systems Design: Activity-Based Costing
Chapter Outline- Assigning Overhead Costs to Products
- Plantwide Overhead Rate
- Departmental Overhead Rates
- Activity-Based Costing (ABC)
- Designing an Activity-Based Costing System
- Hierarchy of Activities
- An Example of an Activity-Based Costing System Design
- Using Activity-Based Costing
- Comtek Sound, Inc.'s Basic Data
- Direct Labor-Hours as a Base
- Computing Activity Rates
- Computing Product Costs
- Shifting of Overhead Cost
- Targeting Process Improvements
- Evaluation of Activity-Based Costing
- The Benefits of Activity-Based Costing
- Limitations of Activity-Based Costing
- Activity-Based Costing and Service Industries
- Cost Flows in an Activity-Based Costing System
- An Example of Cost Flows
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