The techniques used to determine the cost of a product or service by collecting and classifying costs and assigning them to cost objectives
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Q121: This system first accumulates overhead costs for
Q122: The necessary cost of an activity that
Q123: Units that exist only to support other
Q123: Using the output of an activity-based cost
Q124: Anything for which a separate measurement of
Q127: Anything for which a separate measurement of
Q128: Goods undergoing the production process but not
Q129: Costs that cannot be identified specifically and
Q130: Costs that can be traced specifically and
Q131: Goods fully completed but not yet sold
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