Question:In activity based costing (ABC) what is a cost driver?
A. A mechanism for accumulating the costs of an activity.
B. A cost relating to more than one product or service.
C. An overhead cost that is incurred as a direct consequence of an activity.
D. A factor which causes the costs of an activity to increase or decrease.
The correct description of a cost driver is a factor which causes the costs of an activity to increase or decrease.
解析:For example, a cost driver for materials handling costs could be the number of production runs: the higher the number of production runs, the higher will be the cost of material handling.
A mechanism for accumulating the costs of an activity is a description of a cost pool.
An overhead cost that is incurred as a direct consequence of an activity is a description of an attributable overhead cost.
A cost relating to more than one product or service is a description of a common cost.
高顿网校温馨提醒
各位考生,2015年ACCA备考已经开始,为了方便各位学员能更加系统地掌握考试大纲的重点知识,帮助大家充分备考,体验实战,高顿网校开通了全免费的
ACCA题库(包括精题真题和全真模考系统),题库里附有详细的答案解析,学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>