activity costing的意思|示意

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Activity costing, or activity-based costing, is a method of allocating overhead costs to products in order to help determine the true cost of making a product. It is an accounting method used to accurately assign or track costs to activities which consume resources, and then assign those costs to products.

Activity costing assigns costs to specific activities rather than just assigning them to products. It is used to more accurately calculate the cost of a product, based on an understanding of the activities required to produce a product and the associated costs of each activity. Activity costing requires the identification of cost drivers, which are activities that consume resources. For example, an activity cost driver could be order processing, which requires resources such as labour, materials and overhead.

The costs of materials and labour are relatively easy to assign to products, because they are direct costs. However, overhead costs are more difficult to assign to products, because overhead includes costs for resources used by all products. Activity costing can be used to assign overhead costs to products, because it looks at the activities used to make the product and assigns overhead costs to those activities.

By assigning the costs of activities to the products, activity costing can provide better visibility into the true cost of making a product. This provides businesses with the information they need to make accurate pricing decisions, improve efficiency and reduce costs. In addition, it helps to identify opportunities for cost savings and to accurately track costs over time.

Activity costing can be a powerful tool for understanding the costs associated with producing a product. With the right systems in place, businesses can use activity costing to reduce costs, improve efficiency and make better pricing decisions.