ABC Flashcards
1
Q
Fixed Cost
ABC vs Traditional/Conventional
A
Traditional/Conventonal FC - All FC pooled together, considered time based and allocated to products based upon hrs
ABC - Activity driven FC+Other FC=Total FC
2
Q
Break Even Point
ABC
vs Conventional
A
(Per activity costAxno of activitiesA)+(Per activity costBxno of activitiesB)+(Per activity costNxno of activitiesN)+Other Fixed costs (i.e not activity driven
_____________________________
Cont. Margin PU
