An Adaptation of ABC Costing That Emphasizes Resource Consumption Cost

question 107

Multiple Choice

An adaptation of ABC costing that emphasizes resource consumption cost pools is:

• A)Activity analysis.
• B)Multistage ABC.
• C)Time-Driven ABC.
• D)Resource Consumption Accounting.
• E)Customer profitability analysis.

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Definitions:

Material

Consisting of physical substance; relating to physical matter and objects as opposed to spiritual or intellectual qualities.

Spiritual

Relating to or affecting the human spirit or soul as opposed to material or physical things; often concerns a sense of connection to something greater than oneself.

Ideas of the World

Refers to the various concepts, beliefs, and perspectives that people have about the world and its nature.

Idealism

A philosophical approach that posits reality or reality as experienced is fundamentally mental, mentally constructed, or otherwise immaterial.