Activity-Based Costing

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Activity-Based Costing

Meaning of term activity-based costing

A methodology that measures the cost and performance of activities, resources, and cost objects. Resources are assigned to activities, then activities are assigned to cost objects based on their use. Activity based costing recognizes the causal relationsh

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Source: http://www.okdhs.org/nr/rdonlyres/3f6765df-14d1-47c5-ad01-c891fa101254/0/glossary_okdhs_03142007.xls RUP

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