Скачать или смотреть DT Activity by students|Cost control techniques and Audit|SNS institutions

DT in cost accounting likely refers to Direct Tracing or Time-Driven Activity-Based Costing (TDABC), which is a specific method within Activity-Based Costing (ABC). Direct tracing involves directly assigning costs to a product or activity, while ABC allocates overhead costs to activities based on resource consumption. TDABC refines this by using time as the primary cost driver to more accurately calculate the cost of resources used in a process. 
Method: A more complex method that allocates overhead costs (like rent or utilities) to the activities required to produce a product, and then assigns those costs to the products that use those activities.
Cost Pools: Overhead costs are grouped into "cost pools" for specific activities, such as "setting up a machine" or "processing a purchase order".
Cost Drivers: An activity is assigned a "cost driver," such as the number of machine hours or the number of purchase orders, which is used to allocate the overhead to products.
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