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

Learning Objectives

After studying Chapter 3, you should be able to:

1

Understand the basic approach in activity-based costing and how it differs from conventional costing.

2

Compute activity rates for an activity-based costing system.

3

Compute product costs using activity-based costing.

4

Contrast the product costs computed under activity-based costing and conventional costing methods.

5

Record the flow of costs in an activity-based costing system.




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