actual costing system 和 normal costing system 哪个更及时

actual costing system 和 normal costing system 哪个更及时

Actual costing is a costing system that traces direct costs to a cost object by using the actual direct-cost rates times the actual quantities of the direct-cost inputs. It allocates indirect costs based on the actual quantities of the direct-cost inputs. 所以 actual costing 分配成本时都是用实际成本率来分配成本的。

Normal costing traces direct costs to a cost object by using the actual direct-cost rates times the actual quantities of the direct-cost inputs and allocates indirect costs based on the budgeted indirect-cost rates times the actual quantities of the cost-allocation bases. 正常成本法是用预计成本率来分配成本的。这个是它和实际成本法的唯一区别。

traditional costing 这个我不清楚。我猜可能指的是传统的"peanut-butter costing"，就是using a single indirect-cost pool， 用单一的cost-allocation base（比如 manufacturing labor hours）来分配所有的indirect cost。

ABC refines a costing system by identifying individual activities as the fundamental cost objects.

ABC systems identify activities in all functions of the value chain, calculate costs of individual activities, and assign cost to cost objects such as products and services on the basis of the mix of activities needed to produce each product or service. ABC在分配间接成本时，先认定企业会产生哪些activity，然后确定这些activity的cost，然后对每个activity形成的cost pool选择合适的cost-allocation base，再把这些activity的成本分配到每个产品。

ABC可以百度“作业成本法”。