#activity-based-costing
Assigning overhead to products by the activities that drive cost, including classic ABC and time-driven ABC
全厂统一间接费率会交叉补贴产品——使复杂小批量订单的成本低估35%或更多。本指南演示如何计算站得住脚的预定分配率、每月对账实际与已分摊间接费用，并在产品种类和批量多样性让单一费率失真时，升级到作业成本法（ABC）或时间驱动作业成本法（TDABC）。
