Activity-Based Costing (ABC)
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Activity-Based Costing (ABC) – a methodology that measures the cost and performance of cost objects, activities, and resources. Cost objects consume activities and activities consume resources. Resource cost are assigned to activities based on their use of those resources, and activity costs are reassigned to cost objects (outputs) based on the cost objects’ proportional use of those activities. Activity-based costing incorporates casual relationships between cost objects and activities and between activities and resources.
Literature
Dierks, Cokins, CAM-I Glossary
Author
Zieliński Tomasz
