From ACT Wiki
(Difference between pages)
imported>Doug Williamson |
imported>Doug Williamson |
| Line 1: |
Line 1: |
| ''Cost and management accounting''.
| | Guidance Note. |
|
| |
|
| A cost pool is a more refined development of a cost centre, used in ''activity-based costing''.
| |
|
| |
|
| Cost pools are defined by activities such as design, set up costs, quality control, material ordering and production monitoring.
| | == See also == |
| | | * [[Guidance note]] |
| | |
| Costs established in the cost pools are then allocated to units of production on the basis of activities consumed.
| |
| | |
| | |
| ==See also== | |
| * [[Absorption costing]] | |
| * [[Activity-based costing]]
| |
| * [[Cost centre]]
| |
| * [[Cost saving centre]]
| |
| * [[Hedging]]
| |
| * [[Management accounting]]
| |
| * [[Profit centre]]
| |
| * [[Response to risk]]
| |
| | |
| [[Category:Accounting,_tax_and_regulation]]
| |
Revision as of 10:29, 22 June 2016
