After studying this Chapter 12 Activity Based Costing, you should be able to:
- Discuss the limitations of using only unit-based drivers to assign costs.
- Provide a detailed description of activity-based product costing.
- Explain how homogenous cost pools can be used to reduce the number of activity rates.
- Describe activity-based system concepts including an ABC relational database and ABC software.
Also
See for downloading of Chapter 13 Strategic Cost Management
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