Question 1
The goal of a properly constructed ABC system is to ________.
◦ have the most accurate cost system
◦ identify more indirect costs
◦ develop the best cost system that meets the cost/benefit test
◦ have separate allocation rates for each department
Question 2
Which of the following is a sign that an ABC system may be useful for an organization?
◦ Significant amounts of indirect costs are allocated using multiple cost pools.
◦ Products make similar demands on resources because of similarities in volume, process steps, batch size, or complexity.
◦ Many indirect costs are described as batch-level costs, product-sustaining costs, or facility-sustaining costs.
◦ Operations staff disagrees with accountants about the costs of manufacturing and marketing products and services.
Conduction system of the heart.
Renal System
The Ventricular System of the Brain
The lymphatic system.
The Digestive System
Pathway of Deterioration Following Central Nervous System Insult