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Managerial Accounting
Introduction to Managerial Accounting
Jeannie M. Folk
Ray H. Garrison
Eric Noreen
Systems Design: Activity-Based Costing

Chapter Outline

  1. Assigning Overhead Costs to Products
    1. Plantwide Overhead Rate
    2. Departmental Overhead Rates
    3. Activity-Based Costing (ABC)
  2. Designing an Activity-Based Costing System
    1. Hierarchy of Activities
    2. An Example of an Activity-Based Costing System Design
  3. Using Activity-Based Costing
    1. Comtek Sound, Inc.'s Basic Data
    2. Direct Labor-Hours as a Base
    3. Computing Activity Rates
    4. Computing Product Costs
    5. Shifting of Overhead Cost
  4. Targeting Process Improvements
  5. Evaluation of Activity-Based Costing
    1. The Benefits of Activity-Based Costing
    2. Limitations of Activity-Based Costing
    3. Activity-Based Costing and Service Industries
  6. Cost Flows in an Activity-Based Costing System
    1. An Example of Cost Flows




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