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Each of the following is a legal barrier to entry into an industry except
Cost Assignment
The process of identifying, aggregating, and allocating costs to cost objects, such as products, services, or departments.
Cost Distribution
The process of allocating indirect costs across various products, services, or departments within a company.
Support Activity Costs
Costs associated with activities not directly involved in producing goods or services but necessary for the overall operation.
Activity-Based Costing
A method of accounting that identifies and assigns costs to overhead activities and then assigns those costs to products.
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