Difference between revisions of "Activity-based costing"
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Revision as of 23:45, 30 May 2020
Activity-based costing (also known by its acronym, ABC) is those accounting procedures that can quantify the true profitability of different activities by identifying their actual costs.
Definition
According to Marketing Management by Keller and Kotler (15th edition),
- Activity-based costing (ABC). Accounting procedures that can quantify the true profitability of different activities by identifying their actual costs.
