Difference between revisions of "Activity Based Costing"
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Revision as of 11:21, 18 January 2010
A cost accounting system that accumulates costs based on activities performed and then uses cost drivers to allocate these costs to products or other bases, such as customers, markets, or projects. It is an attempt to allocate overhead costs on a more realistic basis than direct labor or machine hours.
Katrin Kirsch-Brunkow AK Berlin Brandenburg
