Term
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Definition
| activity based costing is a possible alternative to what? |
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Term
1. use of email as a communication tool
2. the growth of computer driven no-impact printers
3. the rising cost of distributing matter |
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Definition
| 3 critical developments in how printers operate |
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Term
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Definition
| a process by which the costs of activities used to directly support a printing job drive the cost recovery process more than the cost of production operations completed as the job is manufactured |
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Term
1. What work activities is the company using resource to perform?
2. How much does it cost to perform each of the company's work activities and business practices?
3. Why does the company need to perform specific work activities and business practices
4. How much of each activity is required for the company's products, services and customers? |
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Definition
| Activity based costing addresses 4 questions |
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Term
1. failure to assign operating expenses to most indirect or support work activities
2. traditional BHR costing force all operating expenses to be allocated to jobs moving through the plant, even when the expense has no cause and effect relationship to a specific job
3. BHR systems fail to measure the costs of excess or unused capacity and often conceal them from management |
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Definition
| major flaws in the BHR system |
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Term
| printers using contemporary digital technology where product is secondary to the services needed |
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Definition
| ABC costing would work best for these businesses |
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