chapter 12 activity-based costing
TRANSCRIPT
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El}cyc}s/Be|fm Lj|}chk
Ei}fr |}vmschk }`c| l`et}fr! sjv |`jvam bf ebaf }j7
5( Mc|lv|| }`f acoc}e}cjh| ji v|chk jhas vhc}/be|fm mrcyfr| }j e||ckh lj|}|(
2( Trjycmf e mf}ecafm mf|lrct}cjh ji el}cyc}s/be|fm trjmvl} lj|}chk(
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2=9 L`et}fr 52
Rfycf{ }fp}bjjn Fp`cbc} 52/5! {`cl` trjycmf| e ojmfa
ji }`f ivhl}cjhea/be|fm trjmvl} lj|}chk |s|}fo(
B( Taeh}{cmf ehm Mfter}ofh}ea Re}f|
5( Bj}` taeh}{cmf re}f| ehm mfter}ofh}ea re}f| erf v|fm }j e||ckh jyfr`fem lj|}| }jtrjmvl}| v|chk vhc}/be|fm lj|} mrcyfr|(
2( E taeh}{cmf re}f v|f| e |chkaf lj|} tjja ijr }`f fh}crf taeh}(
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El}cyc}s/Be|fm Lj|}chk 2=;
Rfycf{ }fp}bjjn Fp`cbc} 52/6! {`cl` trjycmf| fpeotaf| ji
ljh|vot}cjh re}cj| ji yercjv| el}cyc}cf| bs mciifrfh} trjmvl}|(
Hj}f }`e} }`f |tflcea trjmvl} |lfh}fm lerm|# v|f|ojrf |f}vt ehm oe}frcea/ojychk el}cyc}cf|(
CC( El}cyc}s/Be|fm Lj|}chk \s|}fo
E( Eh el}cyc}s/be|fm lj|}chk EBL# |s|}fo icr|} e||ckh| lj|}| }j el}cyc}cf| ehm }`fh}relf| lj|}| irjo el}cyc}cf| }j trjmvl}|(
5( EBL e||vof| } e} el}cyc}cf| ljh|vof rf|jvrlf|! ehm trjmvl}| ehmj}`fr lj|} jbgfl}| ljh|vof el}cyc}cf|(
2( EBL lj|} e||ckhofh} c| oemf tj||cbaf }`rjvk` }`f cmfh}cicle}cjh ji
el}cyc}cf|! }`fcr lj|}|! ehm }`f v|f ji lj|} mrcyfr|( ]`v|! c} bf}}fr rfiafl}| }`f te}}frhji jyfr`fem ljh|vot}cjh ehm c| ojrf ellvre}f }`eh ivhl}cjhea/be|fm lj|}chk(
Rfycf{ }fp}bjjn Fp`cbc} 52/0! {`cl` trjycmf| eh el}cyc}s/be|fm lj|}chk ojmfa(
B( \cp f||fh}cea |}ft| ch mf|ckhchk eh EBL |s|}fo chlavmf7
\}ft 57 Cmfh}cis! mfichf! ehm lae||cis el}cyc}cf| ehm nfs e}}rcbv}f|(
\}ft 27 E||ckh }`f lj|} ji rf|jvrlf| }j el}cyc}cf|(
\}ft
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2=0 L`et}fr 52
el}cyc}s! rf|jvrlf| ljh|vofm bs }`f el}cyc}s! eojvh} jr tfrlfh}ekf ji }cof |tfh}jh }`f el}cyc}s! }`f lj|} jbgfl}|! ehm }`f el}cyc}s mrcyfr(#
Eh el}cyc}s mcl}cjhers ac|}| }`f el}cyc}cf| ch eh jrkehcwe}cjh eajhk {c}` mf/|crfm e}}rcbv}f|(
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El}cyc}s/Be|fm Lj|}chk 2=3
Ljoterf }`f lj|}| ji }`f trcoers el}cyc}cf| ei}fr }`f rfe||ckhofh}
Fp`cbc} 52/5
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264 L`et}fr 52
CCC( @jojkfhfjv| Tjja| ji El}cyc}cf|
Ch }`f ichea |}ekf ji EBL! `jojkfhfjv| lj|} tjja| leh bf v|fm }j rfmvlf }`f hvobfr ji el/}cyc}s re}f| bflev|f if{fr re}f| oes
Trjmvlf ojrf rfemebaf ehm oehekfebaf trjmvl} lj|} rftjr}|(
Rfmvlf }`f tfrlfcyfm ljotafpc}s ji eh EBL |s|}fo ehm chlrfe|f c}| acnfac/`jjm ji oehekfrcea ellft}ehlf(
Chlrfe|f }`f ellvrels ji lj|} e||ckhofh}|(
E( El}cyc}s Lae||cicle}cjh7 ]`f Nfs ijr Rfmvlchk }`f Hvobfr ji Re}f|
5( El}cyc}cf| leh bf krjvtfm ch `jojkfhfjv| |f}| ci
e( ]`fs erf ajkcleaas rfae}fm! ehm
b( ]`fs `eyf }`f |eof ljh|vot}cjh re}cj| ijr eaa trjmvl}|(
2( E `jojkfhjv| lj|} tjja c| }`f ljaafl}cjh ji jyfr`fem lj|}| e||jlce}fm {c}` e|f} ji el}cyc}cf| }`e} `e| }`f |eof trjlf||! }`f |eof el}cyc}s afyfa! ehm leh v|f }`f
|eof mrcyfr }j e||ckh lj|} }j trjmvl}|( ]`f tjja re}f c| }`f lj|} tfr vhc} ji }`f l`j|fh el}cyc}s mrcyfr }`e} leh bfljotv}fm e|7
Tjja re}f ?letelc}strel}clea|mrcyfrEl}cyc}s
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El}cyc}s/Be|fm Lj|}chk 265
Be}l`/afyfa el}cyc}cf| erf }`j|f }`e} erf tfrijrofm fel` }cof e be}l`c| trjmvlfm(
Fpeotaf|7 \f}vt! ch|tfl}cjh| ci mjhf bs |eotachk vhc}| irjo ebe}l`#! tvrl`e|chk! oe}frcea `ehmachk
Trjmvl}/afyfa el}cyc}cf| erf }`j|f tfrijrofm }`e} fhebaf }`f yercjv|
trjmvl}| ji e ljotehs }j bf trjmvlfm(Fpeotaf|7 Fhkchffrchk l`ehkf| }j trjmvl}|! mfyfajtchk trjmvl}/}f|}chk trjlfmvrf|! ch}rjmvlchk hf{ trjmvl}|! fptfmc}chk kjjm|
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Fpeotaf|7 Trjycmchk ielcac}cf|! oech}echchk krjvhm|! trjycmchk taeh}|flvrc}s
Rfycf{ }fp}bjjn Fp`cbc} 52/50! {`cl` caav|}re}f| el}cyc}s/afyfa lae||cicle}cjh(
l( V|chk el}cyc}s/mrcyfr lae||cicle}cjh }j lrfe}f `jojkfhfjv| lj|} tjja|(
5# ]`f vhc}/afyfa! be}l`/afyfa! ehm trjmvl}/afyfa el}cyc}cf| leh bf krjvtfm}jkf}`fr ci }`fs `eyf }`f |eof ljh|vot}cjh re}cj ehm |`erf }`f |eofel}cyc}s mrcyfr(
2# Ielcac}s/afyfa el}cyc}cf| mj hj} vhmfrkj }`f mrcyfr lae||cicle}cjh bflev|f}`fs erf ljoojh }j e yercf}s ji trjmvl}|(
Rfycf{ }fp}bjjn Fp`cbc} 52/53! {`cl` caav|}re}f| el}cyc}s mrcyfr
lae||cicle}cjh ehm }`f ijroe}cjh ji `jojkfhfjv| lj|} tjja|(
B( Ljoterc|jh {c}` Ivhl}cjhea/Be|fm Lj|}chk
5( Ch e ivhl}cjhea/be|fm |s|}fo! }`f ljh|vot}cjh ji jyfr fem c| e||vofm }j bf fp/taechfm jhas bs vhc}/afyfa el}cyc}s mrcyfr|(
]`c| oes hj} rfiafl} }`f el}cyc}cf| el}veaas bfchk ljh|vofm bs }`f trjmvl}|(
Oehs ji }`f lj|}| bfchk e||ckhfm ch }`f ivhl}cjhea/be|fm icpfm jyfr`fem le}/fkjrs erf rfeaas be}l`/afyfa! trjmvl}/afyfa! ehm ielcac}s/afyfa lj|}| }`e} yers {c}`mrcyfr| j}`fr }`eh vhc}/be|fm mrcyfr|(
2( EBL |s|}fo| rfljkhcwf hjhvhc}/be|fm mrcyfr| ehm bs bf}}fr }relchk lj|}| }j chmc/ycmvea trjmvl}| {caa7
Cotrjyf trjmvl} lj|}chk ellvrels ehm mflc|cjh oenchk(
Eaaj{ oehekfr| }j fpfr} ojrf ljh}rja jyfr }`f el}cyc}cf| }`e} lev|f }`f lj|}|(
Eaaj{ oehekfr| }j cmfh}cis {`cl` ji }`f el}cyc}cf| emm yeavf ehm {`cl` mjhj}(
CY( EBL \s|}fo Ljhlft}| Aferhchk Jbgfl}cyf ,=
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262 L`et}fr 52
Emyehlf| ch chijroe}cjh }fl`hjajks ielcac}e}f }`f mfyfajtofh} ji eh EBL me}ebe|f ehmFRT |s|}fo|(
E( Eh EBL me}ebe|f c| }`f ljaafl}fm me}e |f}| }`e} erf jrkehcwfm ehm ch}frrfae}fm ijrv|f bs eh jrkehcwe}cjh| el}cyc}s/be|fm lj|}chk chijroe}cjh |s|}fo(
E me}e |f} c| e krjvtchk ji ajkcleaas rfae}fm me}e(
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El}cyc}s/Be|fm Lj|}chk 26 ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ erf iel}jr| j}`fr }`eh}`f hvobfr ji vhc}| trjmvlfm(
6( ]`f ac|}chk ji }`f el}cyc}cf| tfrijrofm {c}`ch }`f jrkehcwe}cjh c| }`f ZZZZZZZZZZZZZZZZZZZZZZZZZZZ(
9( Iel}jr| }`e} ofe|vrf }`f mfoehm taelfm jh jyfr`fem el}cyc}cf| bs chmcycmvea trjmvl}| erfleaafm ZZZZZZZZZZZZZZZZZZZZZZZZ(
;( ]`f me}e |}rvl}vrf }`e} v|f| e }ebaf }j rftrf|fh} }`f ajkclea ljhhfl}cjh| ji e me}ebe|f c|
leaafm eh# ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ(
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3( Eh# ZZZZZZZZZZZZZZ c| e krjvtchk ji ajkcleaas rfae}fm me}e(
54( El}cyc}cf| }`e} erf tfrijrofm fel` }cof e vhc} c| trjmvlfm erf ZZZZZZZZZZZZZZZZZZ(
55( Eh# ZZZZZZZZZZZ c| e |frcf| ji el}cyc}cf| }`e} erf achnfm }j tfrijro e |tflcicl jbgfl}cyf(
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269 L`et}fr 52
52( Ci }`f ljaafl}cjh ji jyfr`fem lj|}| e||jlce}fm {c}` el}cyc}cf| `e| }`f |eof trjlf||! }`f |eofafyfa! ehm leh v|f }`f |eof mrcyfr }j e||ckh lj|}| }j trjmvl}|! c} c| eh# ZZZZZZZZ
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5( ]`f el}cyc}cf| }`e} erf tfrijrofm fel` }cof e be}l` c| trjmvlfm erf7
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m( trjmvl}/afyfa el}cyc}cf|(
f( vhc}/afyfa el}cyc}cf|(
2( Ch e ivhl}cjhea/be|fm lj|} elljvh}chk |s|}fo! {`cl` ji }`f ijaaj{chk el}cyc}s mrcyfr| c| v|fm}j e||ckh icpfm jyfr`fem lj|}| }j trjmvl}|:
e( be}l`/afyfa el}cyc}cf|
b( ielcac}s/afyfa el}cyc}cf|
l( trjlf||/afyfa el}cyc}cf|
m( trjmvl}/afyfa el}cyc}cf|
f( vhc}/afyfa el}cyc}cf|
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El}cyc}s/Be|fm Lj|}chk 26;
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260 L`et}fr 52
0( Eh el}cyc}s/be|fm lj|}chk |s|}fo c| jhf }`e}7
e( }relf| lj|}| }j el}cyc}cf| ehm }`fh }j trjmvl}|(
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3( E `jojkfhfjv| lj|} tjja c| jhf }`e}7
e( mjf| hj} l`ehkf jyfr }cof(
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l( `e| jhas jhf }stf ji oe}frcea e||ckhfm }j c}(
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e( \chlf |fryclf jrkehcwe}cjh| mj hj} `eyf chyfh}jrcf|! trjmvl} lj|}chk ehm }`v| EBL#
{caa hj} bf hflf||ers(b( ]`f jv}tv} c| ojrf fe|cas mfichfm ijr e |fryclf jrkehcwe}cjh }`eh ijr e oehviel}vr/
chk jrkehcwe}cjh(
l( El}cyc}cf| ch e |fryclf jrkehcwe}cjh }fhm }j bf ojrf |}ehmermcwfm }`eh el}cyc}cf| ch e oeh/viel}vrchk jrkehcwe}cjh(
m( \chlf }`f jv}tv} ji e |fryclf jrkehcwe}cjh c| ljh|vofm {`fh trjmvlfm! }`frf {caa bf hjbe}l`/afyfa el}cyc}cf|(
f( Hjhf ji }`f ebjyf |}e}fofh}| erf ljrrfl}(
55( Ch|tfl}cjh ji }`f icr|} vhc} trjmvlfm c| {`e} }stf ji el}cyc}s:
e( be}l`/afyfa
b( ielcac}s/afyfa
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El}cyc}s/Be|fm Lj|}chk 263
FPFRLC\F 5
PSW Ljotehs `e| cmfh}cicfm }`f ijaaj{chk jyfr`fem el}cyc}cf|! lj|}|! ehm el}cyc}s mrcyfr| ijr }`f
ljochk sfer7El}cyc}s Fptfl}fm Lj|} El}cyc}s Mrcyfr El}cyc}s Letelc}s
Oe}frcea/`ehmachk lj|}|((((((((( -=6!444 Hvobfr ji ojyf|(((((((((((((((( =64
Oel`chf lj|}|((((((((((((((((((((((( 04!444 Oel`chf jvr|((((((((((((((((((((( 24!444
Jrmfr lj|}|((((((((((((((((((((((((((( 56!444 Hvobfr ji jrmfr|(((((((((((((((( ;64
Rflfcychk lj|}|(((((((((((((((((((((
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294 L`et}fr 52
FPFRLC\F 5 Ljh}chvfm#2( Mf}frochf }`f vhc} lj|} ijr fel` gjb v|chk }`f el}cyc}s mrcyfr| }j ettas jyfr`fem(
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El}cyc}s/Be|fm Lj|}chk 295
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292 L`et}fr 52
FPFRLC\F
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El}cyc}s/Be|fm Lj|}chk 29