The hierarchy which is based on different types of cost allocation and drivers, to categorize cost pool activity is classified as __________?

Correct answer: A. cost hierarchy

  • A. cost hierarchy
  • B. price hierarchy
  • C. activity hierarchy
  • D. purpose hierarchy

Explanation

A cost hierarchy groups activities according to the level at which their costs are incurred, such as unit-level, batch-level, product-sustaining and facility-sustaining activities. The allocation driver normally differs across these hierarchy levels.

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About Cost Accounting

Cost accounting measures and analyses the cost of producing goods or providing services for planning, control and pricing decisions. It covers direct and indirect costs, fixed and variable costs, job and process costing, break-even analysis, marginal costing, overhead allocation, and the difference between product cost and period cost.

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