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To what did Kent Flannery (1969) refer with the term broad-spectrum revolution?
Activity-based Costing
A costing method that identifies activities in a company and assigns the cost of each activity to all products and services according to the actual consumption by each.
Shipping and Handling Activity
The process of preparing, packaging, and delivering goods to a destination.
Activity Rate
A metric used to measure the efficiency or productivity of a company's operations, often tied to specific actions or tasks.
Departmental Factory Overhead Rate
A rate used to allocate indirect manufacturing costs to different departments within a factory.
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