Time-Driven Activity-Based Costing (TDABC) Is a Before-The-Fact Simplification Method That

question 87

Multiple Choice

Time-Driven Activity-Based Costing (TDABC) is a before-the-fact simplification method that simplifies the first stage of assigning costs to activities of activity-based costing (ABC) system by:

• A)eliminating the need for detailed interviewing and surveying to determine resource drivers.
• B)expanding the number of activity rates used so that the rates reflect the actual consumption of overhead costs.
• C)allocating weights and setting the result equal to the product's consumption ratio.
• D)recognizing that many of the so-called fixed overhead costs vary in proportion to changes other than production volume.

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Definitions:

Approach-approach

A conflict arising from having to choose between two desirable outcomes.

Double approach-avoidance

A psychological conflict that involves being torn between two goals, each possessing both appealing and negative aspects.

Control

The power to influence or direct people's behavior or the course of events.

Stress

A physical, mental, or emotional factor that causes bodily or mental tension.