Assign activity-based costing activity types

Activity-based costing belongs to unit operation. Activity-based costing is a cost accounting, management and analysis method to improve cost accuracy by tracking cost objects.

Activity-based costing:

① Under activity-based costing, the confirmation and allocation of direct costs are the same as those of traditional costing.

(2) Indirect expenses are allocated to activities instead of products. The allocation path of indirect cost is "resource-activity-product".

Features: Cost allocation based on causality of resource consumption: according to the resource consumption of business activities, resource consumption is allocated to business; Then the activity cost is allocated to the cost object according to the consumption of the activity by the cost object.

Job characteristics:

(1) activity is an entity with causal connection between input and output;

(2) Operation runs through the whole process of enterprise management, including various operations inside and outside the enterprise;

(3) Work can be quantified.

Job classification

Classification 1:

From the role of activities in enterprise value creation, activities can be divided into two categories: value-added activities and non-value-added activities. The latter should be avoided or eliminated as far as possible because it has nothing to do with value appreciation.

Classification 2:

From the perspective of resource identification and cost accounting, enterprise operations can be divided into the following four categories: unit-level operations, batch-level operations, product-level operations and facility-level operations.