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What Is the Normal Effect on the Numbers of Cost

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What is the normal effect on the numbers of cost pools and allocation bases when an ABC system replaces a traditional cost system? What is the normal effect on the numbers of cost pools and allocation bases when an ABC system replaces a traditional cost system?

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Definitions:

Actor-Observer Effect

The tendency to attribute one's own actions to external factors, while attributing others' actions to their personality.

Primacy Effect

The psychological phenomenon whereby the first items presented in a list are remembered more easily than those in the middle.

Recency Effect

A memory bias that occurs when the most recently presented items or experiences are more likely to be remembered than those presented earlier.

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