2015年ACCA考试《F5业绩管理》辅导知识七
2015年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，我们考吧（kao8.cc）特为考生们整理了以下辅导知识，希望考生们能够喜欢。
1.6 Advantages and disadvantages of ABC
ABC has a number of advantages:
§ It provides much better insight into what drives overhead costs.
§ ABC recognises that overhead costs are not all related to production and sales volume.
§ In many businesses, overhead costs are a significant proportion of total costs, and management needs to understand the drivers of overhead costs in order to manage the business properly. Overhead costs can be controlled by managing cost drivers.
§ It can be applied to derive realistic costs in a complex business environment.
§ ABC can be applied to all overhead costs, not just production overheads.
§ ABC can be used just as easily in service costing as in product costing.
§ Criticisms of ABC:
§ It is impossible to allocate all overhead costs to specific activities.
ABC costs are based on assumptions and simplifications. The choice of both activities and costs drivers might be inappropriate.
§ ABC can be more complex to explain to the stakeholders of the costing exercise.
§ The benefits obtained from ABC might not justify the costs.