The reason for cost mismatch in traditional cost method is

Is the questioner asking what are the reasons for cost mismatch in traditional cost method? The reasons for cost mismatch in traditional costing method are as follows:

1. Overhead growth: with the development of science and technology, the proportion of overhead in product cost increases, and the traditional costing method can not accurately allocate overhead.

2. Production automation: with the increase of production automation, the proportion of direct labor cost decreases, the proportion of overhead costs increases, the traditional cost method can not accurately allocate overhead costs.

3, product complexity: with the increase in product complexity, the proportion of manufacturing costs increased, the traditional cost method can not accurately allocate manufacturing costs.