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Activity-based costing (ABC) is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect costs (overhead) into direct costs compared to conventional costing.
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|Asked: 5/5/16, 6:50 AM|
|Seen: 360 times|
|Last updated: 5/6/16, 3:05 AM|