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Activity Based Costing(ABC) is an(126)technique that allows an organization to determine the actual(127)associated with each pro
Activity Based Costing(ABC) is an(126)technique that allows an organization to determine the actual(127)associated with each pro
admin
2009-05-15
57
问题
Activity Based Costing(ABC) is an(126)technique that allows an organization to determine the actual(127)associated with each product and service produced by the organization without regard to the organizational structure. This chapter explains some of the uses and benefits of Activity Based Costing. We use IDEFO(128)modeling in conjunction with ABC to enable more effective business(129)design decisions.In order to achieve the major goals of business process improvement, process simplification and improvement, FAA managers need to fully understand the cost, time, and quality of activities performed by employees or machines throughout an entire organization. ABC methods enable(130)to cost out measurements to business simplification and process improvement.
选项
A、activity
B、quality
C、cost
D、process
答案
C
解析
转载请注明原文地址:https://kaotiyun.com/show/0mLZ777K
本试题收录于:
系统分析师上午综合知识考试题库软考高级分类
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软考高级
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