Examlex
Which of the following is NOT an activity under an ABC system?
Profit Margins
Profit margins describe the percentage of revenue that remains as profit after all expenses have been deducted.
Expenses
The costs incurred by a business or individual in the process of earning revenue, including operational and administrative costs.
Distribution
The process of making a product or service available for use or consumption by a consumer or business user, using direct or indirect means.
Economy of Scale
Cost advantages that enterprises obtain due to their scale of operation, with cost per unit of output generally decreasing with increasing scale.
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