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14 Cards in this Set
- Front
- Back
ABC |
Activity Based Costs |
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ABC definition |
Assigns costs to product only if they are true costs of making this product, can be s&a might not include MOH |
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Unit level |
Done everytime a unit is produced |
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Batch Level |
Done everytime a batch is produced regardless of the # of units |
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Batch Level |
Done everytime a batch is produced regardless of the # of units |
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Product level |
Relate to a specific product regardless of the # of united produced or sold |
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Customer level |
Relate to a specific customer, not a product |
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Customer level |
Relate to a specific customer, not a product |
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Organization sustaining |
Carried out no matter what we produce |
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Transaction driver |
Count # of times a transaction occurs |
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Duration driver |
Measure length of time to complete an activity |
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Activity based management (use of ABC) |
Identifies activities that could cut waste, decrease time and defect |
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Activity based management (use of ABC) |
Identifies activities that could cut waste, decrease time and defect |
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Benchmarking (use of ABC) |
Use current # as a standard upon which to improve |