Which Is NOT a Benefit of an Activity-Based Cost Management

question 117

Multiple Choice

Which is NOT a benefit of an activity-based cost management system?

• A)greater product costing accuracy
• B)increased cost of implementing the system
• C)improved decision making
• D)enhanced strategic planning

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Definitions:

Pilot Study

A small-scale preliminary study conducted to evaluate feasibility, time, cost, risk, and adverse events, used to improve the design of a future full-scale research project.

Cross-Cultural Fairness

In assessment or testing, the principle of ensuring that tools and practices are equitable and do not favor one cultural group over others.

Item Response Theory

A theory and method in psychometrics that models the relationship between individuals' abilities or latent traits and their item responses, considering the properties of the items themselves.