haku: @indexterm COST REDUCTION / yhteensä: 253
viite: 25 / 253
| Tekijä: | Woodlock, P. |
| Otsikko: | Aggregation and ABC System |
| Lehti: | Journal of Cost Management
2000 : MAY-JUN, VOL. 14:3, p. 11-17 |
| Asiasana: | COSTS COST ALLOCATION COST REDUCTION SYSTEMS ANALYSIS |
| Kieli: | eng |
| Tiivistelmä: | The design of an activity-based costing (ABC) system starts with the aggregation of actions into activities. Activity choice plays a key role in the design of an ABC system - one that managers need to consider carefully. This article shows how aggregation affects the informational outputs of an ABC system and their usefulness to management. The article demonstrates how aggregating additional actions into a single activity can affect both product and activity costs Changes in costs occur because aggregation causes a transfer of costs between activities and leads to changes in the amount of cost that is allocated to each product. Because the total costs allocated to the company's products are invariant to the number of actions aggregated into a single activity, aggregating an action into another activity results in changes to the costs. |
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