Activity-based Costing (ABC)

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Description

A costing method based on activities that is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity and therefore fixed as well as variable costs.

Concept Prerequisite

Wikipedia Reference

http://en.wikipedia.org/wiki/Activity-based costing

Learning Material

Covered in Topic(s)

 
Activity-Based Costing: A Tool to Aid Decision Making
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