Chapter 5 Activity-Based Costing. Over- and Undercosting Overcosting – a product consumes a low level of resources (costs) but is allocated high costs.
Copyright © 2008 Prentice Hall All rights reserved 5-1 Activity-Based Costing and Other Cost Management Tools Chapter 5.
Costing Systems EMBA 5403 Fall 2010. Mugan2/37 Available costing systems Absorption costing Actual Costing Normal Costing Standard Costing Variable.
CHAPTER 4 Job Costing. B ASIC C OSTING T ERMINOLOGY … Several key points from prior chapters: Cost objects—including responsibility centers, departments,
