Chapter 4-1. Chapter 4-2 Managerial Accounting, Sixth Edition Activity-Based Costing ppt download

Chapter 4-1. Chapter 4-2 Managerial Accounting, Sixth Edition Activity-Based Costing ppt download: Chapter 4-3 Learning Objectives 1.Recognize the difference between traditional costing and activity-based costing. 2.Identify the steps in the development of an activity-based costing system. 3.Know how companies identify the activity cost pools used in activity-based costing. 4.Know how companies identify and use cost drivers in activity- based costing. 5.Understand the benefits and limitations of activity-based costing. 6.Differentiate between value-added and non–value-added activities. 7.Understand the value of using activity levels in activity-based costing. 8.Apply activity-based costing to service industries.