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Surprisingly,disintermediation Is Giving Way in Some Business Models to Re-Intermediation

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Surprisingly,disintermediation is giving way in some business models to re-intermediation.An example of this is


Definitions:

Activity Rates

These are costs assigned to cost objects based on the activities those objects require, often used in activity-based costing.

Traditional Costing System

A costing methodology that assigns costs to products based on direct costs like materials and labor, and allocates overhead costs based on a predetermined rate.

Activity-Based Costing System

An accounting method that assigns costs to products based on the activities they require for production.

Batch-Level Costs

Costs that are incurred for every batch produced, regardless of the size of the batch, such as setup costs or inspection costs.

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