3月30日的CMA考点解析来啦,各位CMA学员你有好好掌握吗?
  Activity-Based Costing(ABC)
  A costing system that (a) identifies the relationship between the incurrence of cost and activities, (b) determines the underlying"driver"of the activities, (c) establishes cost pools related to individual"drivers," (d) develops costing rates,and (e) applies cost to product on the basis of resources consumed (drivers).