5 Cost Allocation and Activity-Based Costing Systems L E A R N I N G O B J E C T I V E S After studying this chapter, you will be able to 1. Explain the major purposes for…

TOPIC 2 ACTIVITY-BASED COSTING (ABC) PREVIEW OF PREVIOUS TOPIC × Traditional Costing and Activity-Based Costing Traditional costing systems The need for a new approach Activity-based…

True/False Questions 1. If a manufacturing company is using activity-based costing for internal purposes only, then organization-sustaining overhead costs should not be allocated…

Slide 1Activity Based Costing: A Tool to Aid Decision Making UAA – ACCT 202 Principles of Managerial Accounting Dr. Fred Barbee Chapter Slide 2 Direct Materials Direct…

1. 11 thEdition Chapter 8 2. Activity-Based Costing:A Tool to Aid Decision Making Chapter Eight 3. Activity Based Costing (ABC) ABC is designed to provide managers with cost…

Slide 1 Copyright © 2006, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin Activity-Based Costing: A Tool to Aid Decision Making Chapter Eight Slide 2 Copyright © 2006,…

Slide 1 Chapter 11 – Criticisms of Absorption Cost Systems: Inaccurate Product Costs ACTG 6310 Slide 2 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Traditional…

Slide 1 Activity Based Costing: A Tool to Aid Decision Making 3/24/04 Chapter 8 Slide 2 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Activity Based Costing…

Slide 1 Slide 2 A&MIS 5251 Introduction to Accounting Activity Based Costing: A Tool to Aid Decision Making Session 10 February 7,2002 Slide 3 A&MIS 5252 Activity…

Slide 1 Unit 5 ACTIVITY-BASED COSTING Study Objectives  Recognize the difference between traditional costing and activity based costing.  Identify the steps in the…