Cost-based budgeting is a budgeting method that focuses on the budgeted cost of the activities necessary to produce and sell products and services.

Name: Cost-based budgeting is a budgeting method that focuses on the budgeted cost of the activities necessary to produce and sell products and services.
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Activity-based budgeting is a budgeting method that focuses on the budgeted cost of the activities necessary to produce and sell products and services.

Cost-Based Budgeting Is a Budgeting Method That Focuses on the Budgeted