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Only if a force on a particle is conservative:
Activity-based Costing
An accounting method that assigns costs to products or services based on the activities they require, improving cost accuracy.
Cost Pool
A grouping of individual costs, typically by department or service center, from which cost allocations are made later.
Activity
Activity in the business context generally refers to any action or operation within a company, ranging from financial transactions to employee tasks that contribute to the company's goals.
Cost Object
Any item for which a separate measurement of costs is desired, including products, services, projects, or customers.
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