Class Notes (836,216)
Canada (509,690)
Accounting (778)
ACC 406 (255)
Lecture

Activity-Based Costing & Management

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Department
Accounting
Course
ACC 406
Professor
Alison Beavis
Semester
Fall

Description
Chapter 7 Activity Based Costing (ABC) ABC VS Traditional Costing Approach ABC Traditional Costing Approach Overhead Costs Overhead Costs V V Activities Organizational Units V V Products Products ABC is: Various indirect cost pools are allocated to products, by using a number of activity bases that bear a cause and effect relationship between activities and costs incurred. TypesLevels of Activities: 1. Unit related activities (Machine Hours) 2. Batch related activities (Setup Costs) 3. Product related activities (Design Costs) 4. Facilities related activities (Providing space) PROBLEM 7-55 1) Materials Handling Cost:
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