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Introduction Traditional costing in modern manufacturing
Why traditional costing is less useful Production overheads and total absorption cost Production overhead costs and product volume Production overhead costs and product Take a test
An ABC standard cost card
The impact of ABC on the standard cost card Conditions when ABC and traditional system analysis differ ABC analysis as a long-term technique Take a test
Operation of the ABC system
Steps to the ABC process Analysis of activities Exercise Take a test
Calculating activity based costs
The two approaches to managing costs The activity based approach to managing costs Take a test
Benefits and problems of ABC
Benefits of ABC Problems in using ABC
Review questions Summary
Learning outcome What you must know Unit synopsis
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