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Activity-based Costing
An accounting method that assigns costs to products or services based on the activities and resources that go into their production.
Activity-Based Costing
A pricing strategy that allocates overhead and indirect expenses to specific products and services according to the activities they necessitate.
Manufacturing Overhead
The indirect costs associated with manufacturing a product, including expenses like utilities, maintenance, and factory equipment.
Activity-Based Costing
A method of costing that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption by each.
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