14. b. departmental overhead rate การคิดต้นทุนผลิตภัณฑ์อัตราค่าใช้จ่ายการผลิตของแผนก Overhead Costs Direct Attribution Driver Tracing Allocation Department A Pool Products Unit-Based Diver Department B Pool Products Unit-Based Diver
22. c. activity–based costing Costs of Resources (Overhead costs) Direct Attribution Resource Drivers Activities Unit-Base Drivers Nonunit-Base Drivers Products การบริหารตามกิจกรรม
23. ABM and ABC is now one of the most important ways to be competitive. It is a system wide, integrated approach that focuses management’s attention on activities with the goal of improving customer value, reducing costs, and the resulting profit.