Page 6 - Manac Costing Test 1 class slides - 3. Activity-based Costing (ABC)
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COSTING
Objectives
• Determine cost hierarchies in an activity-based costing
system.
• Apply product profitability analysis using activity-based
costing hierarchies.
• Discuss the use of activity-based costing in service
organisations and its other management applications.
• Describe activity-based budgeting (ABB).
• Describe activity-based management (ABM).
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