Which two of the following statements about activity based costing are true?
A、ABC recognises the complexity of modern manufacturing by the use of multiple cost drivers
B、ABC establishes separate cost pools for support activities
C、ABC reapportions support activity costs
D、BC is an appropriate costing system when overheads vary with time spent on production
A、ABC recognises the complexity of modern manufacturing by the use of multiple cost drivers
B、ABC establishes separate cost pools for support activities
C、ABC reapportions support activity costs
D、BC is an appropriate costing system when overheads vary with time spent on production
【参考答案及解析】
The correct answers are: ABC recognises the complexity of modern manufacturing by the use of multiple cost drivers ABC establishes separate cost pools for support activities
The correct answers are: ABC recognises the complexity of modern manufacturing by the use of multiple cost drivers ABC establishes separate cost pools for support activities