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ABC Costing System
Activity-Based Costing is an accounting method that assigns costs to products or services based on the activities that go into producing them.
Plantwide Overhead Allocation
A method of distributing overhead costs to all products or services based on a single cost driver across the entire plant or factory.
Production Activities Levels
Refers to the volume or intensity of production activities, which can vary based on demand and capacity, affecting costs and operational efficiency.
ABC Overhead Allocation
Stands for Activity-Based Costing Overhead Allocation, a method that assigns overhead costs to products based on the activities they require, ensuring more accurate product costing.
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