6ManagerialAccounting-Student_财务管理_经管

6-1Activity-BasedCosting:ATooltoAidDecisionMak6-2Activity–BasedCosABCisdesignedtoprovidemanagerswithcostinformationforstrategicandotherdecisionsthatpotentiallyaffectcapacity,andtherefore,affect“fixed〞aswellasvariablecosts.ABCisagoodsupplementtoourtraditionalcostsystemIagree!6-3LearningObjeciUnderstandactivity-basedcostingandhowitdiffersfromatraditionalcostingsystem.6-4HowCostsareTreaActivity...