Activity base cost
Activity-Based Costing System (Activity-base costing: ABC) is an administrative costing using a system that Kaplan and Cooper have written an article on an activity-based costing system. Published in 1988 in The journal of cost management and Havard Business Review, it was later known as the ABC system, and has been adopted by many companies.
Activity-based costing is costing that is divided by activity. It is the cost allocation of the use of the organization's resources through activities. The cost will be expensive depending on how much activity that product has. Suitable for large companies because it will help the business to calculate the cost that is closest to the truth as possible This makes it easy to make decisions and manage costs.
ABC cost allocation
1. Allocation by account code is to put costs in activities according to account code. But if the cost comes from many activities The cost of those activities must be allocated into the calculation.
2. Allocate the costs of various activities to related products. Using the unit cost basis for calculation
Activity-based costing constraints
1. There is a high cost of distinguishing the details of activities.
2. It is a new system that may not be accepted by people within the organization. because each person does not accept the burden of allocated costs
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