3月30日的CMA考點解析來啦,各位CMA學員你有好好掌握嗎?
  Activity-Based Costing(ABC)
  A costing system that (a) identifies the relationship between the incurrence of cost and activities, (b) determines the underlying"driver"of the activities, (c) establishes cost pools related to individual"drivers," (d) develops costing rates,and (e) applies cost to product on the basis of resources consumed (drivers).