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Criticism of ABC

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Criticism of ABC

  • This topic has 3 replies, 2 voices, and was last updated 8 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • June 8, 2016 at 9:48 am #320762
    Durdana
    Member
    • Topics: 12
    • Replies: 7
    • ☆

    Hi

    “A single cost driver may not explain the cost behaviour of all items in a cost pool. An activity may have two or more cost drivers.” – It is disadvantages of ABC.

    I dont understand why? Because ABC has multiple cost drivers.

    Thank you in advance

    June 8, 2016 at 1:23 pm #320827
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54660
    • ☆☆☆☆☆

    There are multiple cost drivers because there are multiple cost pools!

    In exam questions, each cost pool has just one cost driver. In practice a cost pool may have more than one cost driver.

    June 15, 2016 at 2:27 pm #323043
    Durdana
    Member
    • Topics: 12
    • Replies: 7
    • ☆

    Dear John Moffat,

    Thank you very much.

    June 15, 2016 at 5:27 pm #323094
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54660
    • ☆☆☆☆☆

    You are very welcome 🙂

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