問題詳情
4 下列對作業成本制（operation costing）的敘述，何者正確？
(A)亦稱作業基礎成本法（ABC），不僅可以協助企業分攤製造費用，亦可降低成本相互補貼的問題
(B)亦稱作業基礎成本法（ABC），可協助企業分攤製造費用
(C)直接原料按批次記錄，加工成本則依部門或作業計算
(D)直接成本依部門計算，製造費用則依批次記錄
(A)亦稱作業基礎成本法（ABC），不僅可以協助企業分攤製造費用，亦可降低成本相互補貼的問題
(B)亦稱作業基礎成本法（ABC），可協助企業分攤製造費用
(C)直接原料按批次記錄，加工成本則依部門或作業計算
(D)直接成本依部門計算，製造費用則依批次記錄
參考答案
無參考答案
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