Activity-Based Costing ABC
Definition: Allocates overhead based on activities that drive costs
Scope:ModerateDifficulty:Difficult
Part of: Cost Accounting
Allocates overhead based on activities that drive costs
StandardsCAM-I, IMA
CertificationsCMA, CIMA
GeographyDeveloped at Harvard
Related Subjects
See Also
- Cost AccountingPart of Cost Accounting
External Links
- Activity-based costing — Wikipedia