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　　Easton Manufacturing Company is in a very competitive industry.The CFO of Easton, Karen Wu, is considering implementing an activity based costing system for the company.Draft a memorandum to Karen explaining the nature of an activity based costing system and how the company might benefit from the system.
　　REMINDER:Your response will be graded for both technical content and writing skills.Technical content will be *uated for information that is helpful to the intended reader and clearly relevant to the issue.Writing skills will be *uated for development, organization, and the appropriate * of ideas in professional correspondence.Use a standard business memo or letter format with a clear beginning, middle, and end.Do not convey information in the form of a table, bullet point list, or other abbreviated presentation.
　　To:Ms. Karen Wu, CFO
　　Easton Manufacturing Company
　　From:CPA Candidate
　　解析：
　　This memorandum is designed to respond to your request for information about the use of activity-based costing. Traditional costing uses only variable and fixed or total overhead cost pools and allocates costs based on overall measures such as direct labor hours, or direct machine hours. Activity-based costing is based upon two principles.First, activities consume resources.Second, these resources are consumed by products, services, or other cost objectives.
　　Activity-based costing allocates overhead costs to products on the basis of the resources consumed by each activity involved in the design, production, and distribution of the particular product. In using activity-based costing, costs are allocated using cost drivers.Cost drivers are those activities that have a direct cause and effect relationship to the incurrence of a particular cost. Some costs, such as setup costs, vary at the batch level and are spread over the units in the batch to which they relate.Product-sustaining costs such as engineering change orders are assigned to the products for which the orders were issued.As a result, activity-based costing results in a more precise determination of product costs than traditional costing methods. This better information about product costs can result in better pricing and production decisions by management.
　　If you have any additional information about the benefits of activity-based costing, please contact.
　　Keywords: activity-based, costing, variable, fixed, overhead, labor, machine, hours, products, services