求解ACCA F2一个问题please explain three stages involved in aborption costing process

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求解ACCA F2一个问题please explain three stages involved in aborption costing process

求解ACCA F2一个问题please explain three stages involved in aborption costing process
求解ACCA F2一个问题
please explain three stages involved in aborption costing process

求解ACCA F2一个问题please explain three stages involved in aborption costing process
3 stages of absorption costing are
allocation
apportionment
absorption
Allocation is the process by which cost items are charged directly to a cost unit or centre
Apportionment is distribution of overhead to more than 1 cost centre
Absorption is charging of overhead from cost centre to product or service by means of absorption rate.

书上解释的很详细啊,不懂得话还可以参照例题,这个很容易的,我这里跟你讲估计也是很难有效沟通的