关键词: 作业成本法, 作业能力模型, 能力损失, 价格决策

Abstract: To analyze how capacity loss influences the cost and to help the enterprise to make right marketing decisions, an activity capacity model is proposed based on the activity-based costing (ABC). In the model, the capacity loss is divided into structural capacity loss and insufficient demand capacity loss, and a calculating method of both types of capacity loss of individual activity and total ABC system is given. Furthermore the relationship between the benefit of enterprises and price of products based on the capacity loss and cost information is analyzed. Finally, a case study of how to use the capacity loss information to make decisions is shown.

Key words: activity-based costing, activity capacity model, capacity loss, price decision