Indirect Cost Pools 间接成本汇总
activity cost pools 形成了作业成本库
Activity and activity cost pools 作业与作业成本库
This formula can be applied to any cost pools.
这一公式可以应用于任何一个成本库。
The cost pools are simply groups of individual costs.
成本库是对各种成本的简单组合。
Once the activities and COST pools are identified, we should choose the COST drivers to assign the overhead to products.
一旦作业和成本库被确定了,我们就应当接着选择确定成本动因以便将间接费用分配到各种产品之中。
应用推荐