Cost Accounting A Managerial Emphasis Study Set 1
Quiz 5: Activity-Based Costing and Management
A critical distinction in activity-based costing is the difference between an activity and an event.
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Improved direct cost tracing is a benefit of activity-based costing.
Activity-based costing relies heavily on broad averages to assign costs to jobs, products, and services.
One of the benefits of an ABC system is that by highlighting different activities, you can ignore the different levels of activities, such as individual units of output versus batches of output.
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