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With the massive growth in communications technologies in the past two decades, access to the internet has become relatively equal across the world.
Traditional Cost System
A costing methodology that assigns manufacturing overhead based on volume-related measures, often neglecting the complexity or variety of activities.
Activity-Based Costing
An accounting method that assigns costs to products based on the activities they require, aiming to provide more accurate costing information.
Product Diversity
The range of different products or services offered by a business to meet various customer needs and market demands.
Overhead Resources
All indirect costs involved in running a business that cannot be directly attributed to a specific product or service.
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