以下是高顿网校为大家整理的：F5业绩管理重点讲义，希望对考生们有所帮助。
 
　　1 Activity based costing
　　1.1 Introduction – absorption cost
　　In F2 we saw how to determine a cost per unit for a product. Key issues of relevance here are the following:
　　Firms have the choice of two basic costing methods – marginal costing and absorption costing.
　　To enable this, all overheads must first be allocated/apportioned/reapportioned into production departments, again using a suitable basis (e.g. rent on the basis of floor area).
　　Overhead expenses incurred/budgeted
　　Step 1: Overheads allocated or apportioned to cost centres using suitable bases Cost centres (usually departments)
　　Step 2: Service centre costs reapportioned to production centres
　　Step 3: Overheads absorbed into units of production using an OAR (usually on the basis of direct labour hours) output
　　Expandable text
　　The assumption underlying the traditional method of costing is that overhead expenditure is connected to the volume of production activity.
　　§ This assumption was probably valid many years ago, when production system were based on labour-intensive or machine-intensive mass production of fairly standard items. Overhead costs were also fairly small relative to direct materials and direct labour costs; therefore any inaccuracy in the charging of overheads to products costs was not significant.
　　§ The assumption is not valid in a complex manufacturing environment, where production is based on smaller customised batches of products, indirect costs are high in relation to direct costs, and a high proportion of overhead activities – such as production scheduling, order handling and quality control – are not related to production volume.
　　§ For similar reasons, traditional absorption costing is not well-suited to the costing of many services.
 
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