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> Activity Based Costing
ACTIVITY BASED COSTING
Activity Based Costing -- Developed in the late 1980's by Robert
Kaplan and Robin Cooper of Harvard Business School. It is primarily
concerned with the cost of indirect activities within a company
and their relationships to the manufacture of specific products.
The basic technique of activity based costing is to analyze the
indirect costs within an organization and to discover the activities
that cause those costs.
To learn more about Work Measurement
and Skill and Performance-Based