In Service Industries

question 68

Multiple Choice

In service industries

• A) activities cannot be labeled as value-added or non-value-added.
• B) the overall objective of ABC is different than in manufacturing industries.
• C) a larger proportion of overhead costs are company-wide costs.
• D) activity cost pools cannot be identified.

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Definitions:

Podocytes

Epithelial cell of Bowman’s capsule attached to the outer surface of the glomerular capillary basement membrane by cytoplasmic foot processes.

Nephron

The functional unit of the kidney, responsible for filtering blood and producing urine.

Proximal Convoluted Tubule

Part of the nephron that extends from the glomerulus to the descending limb of the loop of Henle.

Collecting Duct

Straight tubule that extends from the cortex of the kidney to the tip of the renal pyramid. Filtrate from the distal convoluted tubes enters the collecting duct and is carried to the calyces.