3 5: Using Activity-Based Costing to Allocate Overhead Costs Part 2 Business LibreTexts
The implementation of an activity-based costing system is a pre-requisite for every program, including re-engineering as well as the improvement of business processes (see article). Additionally, many businesses use ABC data to fulfill the measurement requirements of a balanced scorecard (see article). The ABC calculation method also compares the benefits of two or more alternatives. […]
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