(2)Reconciling profits 3问题与应用（能力要求） (1)Ouestions in studytext (2)Exercises in practice and revision kit (三)思考与实我 (1)Questions in studytext. (2)Exercises in practice and revision kit. (四)教学方法与手段 本章教学主要采用课堂讲授、多媒体教学、课堂讨论等手段。基本概念和理论利 用多媒体进行课堂讲授，讲授过程中一些关键问题进行课堂讨论。 第二章Activity based costing (一)目的与要求 (a)Identify appropriate cost drivers under ABC. (b)Calculate costs per driver and per unit using ABC (c)Compare ABC and traditional methods of overhead absorption based on production units,labour hours or machine hours (二)教学内容 第-节Activity based costing 1.主要内容 (1)Reasons for the development of ABC (2)Definition ofABC (3)Outline of an ABC system 2.基本概念和知识点 (1)Activity based costing(ABC) (2)Cost drivers (3)Cost pool 3.问题与应用（能力要求） (1 Questions in study text (2)Exercises in practice and revision kit 第二节Absorption costing versus ABC 1主要内容 (1)Example:Activity based costing (2)Cost drivers 2基本概念和知识点4 （2）Reconciling profits 3.问题与应用（能力要求） （1）Questions in study text. （2）Exercises in practice and revision kit. （三）思考与实践 （1）Questions in study text. （2）Exercises in practice and revision kit. （四）教学方法与手段 本章教学主要采用课堂讲授、多媒体教学、课堂讨论等手段。基本概念和理论利 用多媒体进行课堂讲授，讲授过程中一些关键问题进行课堂讨论。 第二章 Activity based costing （一）目的与要求 (a) Identify appropriate cost drivers under ABC. (b) Calculate costs per driver and per unit using ABC. (c) Compare ABC and traditional methods of overhead absorption based on production units, labour hours or machine hours. （二）教学内容 第一节 Activity based costing 1.主要内容 （1）Reasons for the development of ABC （2）Definition of ABC （3）Outline of an ABC system 2.基本概念和知识点 （1）Activity based costing (ABC) （2）Cost drivers （3）Cost pool 3.问题与应用（能力要求） （1）Questions in study text. （2）Exercises in practice and revision kit. 第二节 Absorption costing versus ABC 1.主要内容 （1）Example: Activity based costing （2）Cost drivers 2.基本概念和知识点