December 2011
Intermediate to advanced
1576 pages
59h 46m
English
Content preview from Financial and Managerial Accounting
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Chapter 18 Activity-Based Costing
Learning Objectives
After studying this chapter, you should be able to:
- Recognize the difference between traditional costing and activity-based costing.
- Identify the steps in the development of an activity-based costing system.
- Know how companies identify the activity cost pools used in activity-based costing.
- Know how companies identify and use cost drivers in activity-based costing.
- Understand the benefits and limitations of activity-based costing.
- Differentiate between value-added and non–value-added activities.
- Understand the value of using activity levels in activity-based costing.
- Apply activity-based costing to service industries.
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.