Page 34 - PM Integrated Workbook 2018-19
P. 34

Chapter 2




               2.2  Activity Based Costing


                       Service Department          Activity Cost                          Product
                     and factory overheads             Pools                               Lines

                                      Stage 1                           Stage 2















                        Assigning costs of                                           Absorbing costs
                        Individual activities
                                                                                    using cost drivers












































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