activity-based costing (ABC)
first stage: costs are assigned to pools based on the activities that cause the costs to be incurredsecond stage: costs in the pools are allocated to products using a variety of cost drivers
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activity-based costing (ABC)
first stage: costs are assigned to pools based on the activities that cause the costs to be incurredsecond stage: costs in the pools are allocated to products using a variety of cost drivers