美国南加州大学论文代写：作业成本法
作业成本法是一种最现实的成本计算方法，它直接分配或改变资源使用所产生的成本。以这种方式，作业成本法直接将成本分配给产品。作业成本法在成本分摊能力上与其他成本法完全不同。作业成本法是利用与生产产品的成本动因或成本要素或资源有关的信息的技术。由于在作业成本法下，成本是直接分配或计入产品的，因此在不同的产品线中识别不盈利的产品就变得更加容易。
美国南加州大学论文代写：作业成本法
在这些活动驱动程序上产生的成本应通过活动成本法分配给其产品(花卉)。由于作业成本法是以产品特定成本为基础的，因此Mal有限公司的管理层能够对每个成本动因进行分析。Mal ltd可以根据作业成本法的结果，在淡季对任何成本动因做出关于降低成本的决策。Mal ltd的业务也受到价格的影响，他们向客户收取费用，ABC定义了产品的真实成本(没有任何定义的计算)。在淡季期间，Mal有限公司需要削减成本，因此基于成本动因或资源利用，ABC是最适合该决策的成本计算技术。Mal有限公司的管理层将能够处理生产和管理过程中产生的成本因素。作业成本法提供了成本及其分配方面的决策信息。
美国南加州大学论文代写：作业成本法
Activity based costing technique is termed as most realistic costing technique as it directly assignment or changer cost incurred on usage of resources. In this manner activity based costing assigns cost directly to its products. Activity based costing technique is totally different from all other costing techniques in terms of its cost allocation capabilities . Activity based costing technique is the techniques that uses information related to cost drivers or cost elements or resources that is used in producing product. Since under activity based costing technique, cost are directly assigned or charged to product, therefore it became easier for management to identify unprofitable product among different product line.
美国南加州大学论文代写：作业成本法
Cost incurred on these activity drivers shall be allocated to its product (flowers) by using activity based costing. Since activity based costing is based on product specific costing therefore management of Mal ltd will be able to make analyses of each cost driver. Mal ltd can make decisions related to reducing cost of any cost driver at the time of off season on the basis of results presented by activity based costing . Mal ltd business is affected by its price also that they charge from customers and ABC defines true cost of product (without any defined calculation). At the time of off season period, Mal ltd is required to cut-off its cost therefore ABC is most suitable costing technique for this decision as ABC is based on cost drivers or resources utilization. Management of Mal ltd will be able to handle its cost elements incurred on production and administration process. Activity based costing provides decision making information in terms of cost and its allocation.
