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Activity-Based Costing
A costing methodology that assigns costs to products and services based on the activities and resources that go into producing them.
Activity Cost Pools
These are collections of all the costs related to a specific activity or process in activity-based costing.
Time-Driven
A term referring to models or systems that are based on the actual time taken to perform activities, often used in activity-based costing and scheduling.
Activity-Based Costing
An accounting method that assigns costs to products or services based on the activities they require, aiming to more accurately reflect the actual costs of production.
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