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คณะผู้จัดทำ. 1. นางสาวขนิษฐา คะโต รหัส 491790193 2. นางสาวศศิวิมล เกตุจู รหัส 511890046 3. นางสาววารีรัตน์ ไชยวงศ์ รหัส 511890047 4. นางสาวพิกุลทอง กันธิยะ รหัส 511890053 5. นางสาวศรีสมร ยศมูล รหัส 511890078

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คณะผู้จัดทำ

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1. 491790193

2. 511890046

3. 511890047

4. 511890053

5. 511890078

6. 511890108

7. 511890109

8. 511890075

9. 511890077

10 511890118

11. 511890119


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Activity-based costing


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(direct labor) (direct material) (overhead costs) () (setup), (indirect material)


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(Activity based costing : ABC)


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ABC

ABC 2

1.

2.


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1.

2.

3.

4.

5.

6.


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2

1. (Cost Pools) ( )

2.


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1.

2.

2

1) (Activity Cost Pool) (Cost Pool)

2) (Activity or Cost Driver)


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2


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1.

2.


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3.


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4.


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() 4

1) Unit Level Activity

2) Batch Level Activity

3) Product Sustaining Activity

4) Facility Sustaining Activity


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4 ( ) ( ) ( ) ( ) 7

- (10% )

- (10 /)

- (15 /)

- (120 / 1 )

- (125 /)

- (25 /Batch)

- (500 /)


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()


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45.11 / (9,924/220) ( ) ( ) ( ) 3 ( ) 3 (5:15, 50:150)


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10 ( = 5 .., = 50 .., = 15 .. = 150 ..) 10 ( 22.25 67.67 ) 3 3 3


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ABC ABC

  • (Input) (Output)

  • 4. ( )


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1. ABC

2. ABC

3. ABC

4. ABC 5. ABC

6. ABC

7. ABC


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1.

2.

3.

4.


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5. ABC

6. /

7. ( (Resource Driver) (Activity Driver))

8.

9. ABC


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  • - (Cost Object)

  • -

  • -

  • -

  • -

  • -

  • -

  • -


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1.

2.

3.

4.


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  • 5.

  • 6.

  • 7.

  • 8.

  • 8.1

    • 8.2

    • 8.3

    • 8.4

    • 8.5

    • 8.6


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  • 8.7

  • 8.8

  • 8.8.1

  • 8.8.2

  • 8.8.3

  • 8.9

  • 9.


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1.


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2.

3.

4.


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5.

6.


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ABC

1.

2.

3.

4. (Activity Management)


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ABC 5

1. ABC

2. ABC

3. ABC

4. ABC

5. ABC


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1.

2. (Input)

(Output)

3.

4. ( )


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1.

2.

3.

4. (Cost Driver)


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5. ABC

6. ABC ABC ABC ABC ABC


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7.


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ABC 9

1.

2.

3.

4.

5.

6.

7.

8.

9.


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