問題詳情
4.關於作業基礎成本制度，下列敘述何者錯誤？
(A)各項作業成本是由其成本動因的活動數量乘以動因費率而求得
(B)作業基礎成本制度旨在促使成本與成本標的對資源需求的因果關係更明確
(C)傳統成本制度相較作業基礎成本制度更能清楚浮現各項金融業務的獲利情形
(D)作業基礎成本制度相較傳統成本制度更著重在「資源分配」的合理性與需要性
(A)各項作業成本是由其成本動因的活動數量乘以動因費率而求得
(B)作業基礎成本制度旨在促使成本與成本標的對資源需求的因果關係更明確
(C)傳統成本制度相較作業基礎成本制度更能清楚浮現各項金融業務的獲利情形
(D)作業基礎成本制度相較傳統成本制度更著重在「資源分配」的合理性與需要性
參考答案
無參考答案
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