attribute staff salaries and other costs to activity cost pools,
The purpose of the flowcharts was to determine whether there were any other expenditures, such as computing and database costs, which also needed to be captured in the activity cost pools.
Once key activities have been identified, the next step is to apportion library costs to the activity cost pools.
We have also modified the case by adding additional activities (such as ATM transactions and processing returned checks), and by adding additional cost line items to Exhibit B that require students to split the cost across activity cost pools
The implementation team developed a working set of activity cost pools
and drivers at the pilot plant that seemed to work.
A factor used to assign cost from an activity center to other activity cost pools or cost objects.
From a center account cost pool to other center cost pools, accounts, activity cost pools, or cost objects.
The allocation paths and activity drivers linking the activity cost pools to the cost objects, in this case Jogger-Plus, are as follows:
In addition, due to their small size, Greece's educational institutes are expected to require fewer activity cost pools
, which makes the model less complex, quicker to use, and not cost-prohibitive.