Tesla Motors - ABC Costing or Standard Costing

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Hello everyone,

I am writing a term paper on Tesla Motors for my accounting course. The requirements of the course is that we identify if the company utilizes activity based costing or standard costing and discuss how each of the methods could benefit the company. I have tried to reach out to Tesla several times to ask the question but they have not been very responsive.

I was wondering can I use the data/information within the 10K report to conclude that the company uses ABC or standard costing, or is the only way to find out this information is to have a discussion with company insiders?

Tesla 10K Report: ir.teslamotors.com/secfiling.cfm?filingID=1193125-13-96241&CIK=1318605

Any help would be greatly appreciated.
 
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The 10k won't tell you, unless there is a reference in the notes.
 

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