Examlex
Other professional behaviors may include all of the following except:
Activity-based Costing
A method in costing that allocates overhead and indirect costs to specific activities, providing a more accurate representation of the cost to produce a product or service.
ABC Costing
Activity-based costing; a method of allocating overhead and direct costs to specific products or activities based on actual consumption.
Cost Information
Data about the expenses involved in producing goods or services, used for budgeting, pricing, and financial analysis.
Cost Drivers
Factors that cause a change in the cost of an activity or production, such as labor hours or machine usage.
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