The Steps in Developing an Activity-Based Costing System Are as Follows

question 155

Multiple Choice

The steps in developing an activity-based costing system are as follows EXCEPT:

• A) Identify which areas (e.g., programs or services) will be subjected to activity based costing and determine how the results of activity-based costing will be used.
• B) Control the costs.
• C) Define the activities in the organization that produce the program or service being subjected to activity-based costing.
• D) Link the cost of resources to specific activities through the use of resource

---

Definitions:

Operant Conditioning

A pedagogical strategy that tweaks the strength of a behavioural action via encouragement or disciplinary measures.

Classical Conditioning

A training technique involving the repeated coupling of two stimuli, where a reaction initially caused by the second stimulus is ultimately induced by only the first stimulus.

Reinforced

Strengthened or encouraged, often in the context of behaviors being made more likely to occur through positive or negative reinforcement.

Punished

The infliction or imposition of a penalty as retribution for an offense or undesirable behavior.