题干：下列除了哪一项都是作为作业成本法下的成本归集基础的
A：用于制造产品的不同原材料的种类
B：用于制造产品的原材料的数量
C：用于制造产品的原材料的供应商种类
D：用于制造产品的原材料的成本
考点：Cost Accumulation Systems-Activity-Based Costing
关键词：activity-based costing except
解题思路：作业成本法适用于每个作业的成本动因不同，现将成本分配到作业，然后根据不同作业的成本动因在分配。优点是精确，缺点是复杂
分步成本法适用于产品按照步骤流转于不同的部门。分批成本法是按照客户订单分批归集和分配到每一个订单上。
Answer (D) is correct . Activity-based costing is founded on the idea that drivers for indirect cost assignment should be based on some level of activity. Cost of materials does not directly reflect a level of a given activity.
Answer (A) is incorrect because The number of different materials used to manufacture a product can be a cost driver. Different materials often require different setups and thus a proportional amount of employee time.
Answer (B) is incorrect because The units of materials used to manufacture a product can be a cost driver. Units of material used directly reflects the amount of employee time spent on the production process.
Answer (C) is incorrect because The number of vendors supplying the materials used to manufacture the product can be a cost driver. Each supplier requires servicing by buyers and other personnel, and thus the number of suppliers directly reflects the level of production activity.
