Activity Based Costing / Activity Based Management (ABC\M)

Summary of "Cost View"

Walks Through How Resources Are Consumed or Converted to Some Type of Output

 

 

 

 

 

 

THE COST VIEW IS THE FIRST AXES (VERTICAL) OF ABC/M

What Work
is Being
Performed

Resources

Activities

Cost Objects

 

 

Some Economic
Consumption
to Perform
Activities

 

 

 

 

 

What is
Costing Money - 
The Consuming
Entity

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