Activity Based Costing: 3. Allocazione costi abc
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Activity Based Costing: 3. Allocazione costi abc
- 1. TracedTracedTracedTraced TracedTracedTracedTraced TracedTracedTracedTraced Activity-Based Costing at Classic Brass Direct Materials Direct Materials Direct Labor Direct Labor Shipping Costs Shipping Costs Overhead CostsOverhead Costs Cost Objects:Cost Objects: Products, Customer Orders, CustomersProducts, Customer Orders, Customers Cost Objects:Cost Objects: Products, Customer Orders, CustomersProducts, Customer Orders, Customers
- 2. Activity-Based Costing at Classic Brass Direct Materials Direct Materials Direct Labor Direct Labor Shipping Costs Shipping Costs OrderOrder SizeSize OrderOrder SizeSize CustomerCustomer OrdersOrders CustomerCustomer OrdersOrders ProductProduct DesignDesign ProductProduct DesignDesign CustomerCustomer RelationsRelations CustomerCustomer RelationsRelations OtherOtherOtherOther Overhead CostsOverhead Costs First-Stage AllocationFirst-Stage Allocation Cost Objects:Cost Objects: Products, Customer Orders, CustomersProducts, Customer Orders, Customers Cost Objects:Cost Objects: Products, Customer Orders, CustomersProducts, Customer Orders, Customers
- 3. Activity-Based Costing at Classic Brass Direct Materials Direct Materials Direct Labor Direct Labor Shipping Costs Shipping Costs OrderOrder SizeSize OrderOrder SizeSize CustomerCustomer OrdersOrders CustomerCustomer OrdersOrders ProductProduct DesignDesign ProductProduct DesignDesign CustomerCustomer RelationsRelations CustomerCustomer RelationsRelations OtherOtherOtherOther Overhead CostsOverhead Costs First-Stage AllocationFirst-Stage Allocation $/MH$/MH$/MH$/MH $/Order$/Order$/Order$/Order $/Design$/Design$/Design$/Design $/Customer$/Customer$/Customer$/Customer Cost Objects:Cost Objects: Products, Customer Orders, CustomersProducts, Customer Orders, Customers Cost Objects:Cost Objects: Products, Customer Orders, CustomersProducts, Customer Orders, Customers Second-Stage AllocationsSecond-Stage AllocationsSecond-Stage AllocationsSecond-Stage Allocations UnallocatedUnallocatedUnallocatedUnallocated