Examlex
Which one of the following has a two-dimensional layer structure?
Activity-Based Costing
A costing method that assigns overhead and indirect costs to related products and services based on the activities they require.
Direct Method
A cash flow statement preparation method that lists specific classes of gross cash receipts and payments.
Sequential Method
A systematic approach in which tasks or procedures are performed one after another in a specific order, frequently used in manufacturing or problem-solving processes.
Reciprocal Services
Transactions between two units within an organization where each unit provides services to the other, facilitating internal cost allocation.
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