Answer:
Costing system refinement means making changes to a simple costing system that reduces the use of broad averages for assigning the cost of resources to cost objects and provides better measurement of the costs of overhead resources used by different cost objects.
The three guidelines for refinement include:
A.
1.
Classify as many of the total costs as direct costs as is economically feasible.
2.
Expand the number of indirect cost pools until each of these pools is more homogenous.
3.
Use the cause-and-effect criterion, when possible, to identify the cost-allocation base for each indirect-cost pool.
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