8-11 The activity-based costing approach de-
than one activity, some way must be found to
estimate how much time they spend on each. The
scribed in the chapter is probably unacceptable
most practical approach is often to ask employees
for external financial reports for two reasons.
what percentage of time they spend on each ac-
First, activity-based product costs, as described in
tivity. It is also possible to ask people to keep
this chapter, exclude some manufacturing costs
and include some nonmanufacturing costs. Sec-
records of how they spend their time or observe
ond, the first-stage allocations are based on in-
them as they perform their tasks, but both of
terviews rather than verifiable, objective data.
these alternatives are costly and it is not obvious
that the data would be any better. People who
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