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Activity-based costing

Activity-based costing (ABC) is a costing method that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption by each. Therefore, this model assigns more indirect costs (overhead) into direct costs compared to conventional costing.

Products, Prevalence & Implementation

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Overview

Objectives

Prevalence

Alternatives

Methodology

Implementation

Limitations

Advanced semantic analysis

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Map overview Semantic statistics

Activity-based costing

Nodes57
Edges56
Triples39
Avg. degree1.96
Density0.035088
Components1

How this topic connects Entity context

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Activity-based costing

Top relations

related to Implementation · 17
Activity-based costing → ABC, According, Activity-based, Basic, Build, Collect, Collecting, Create, Define, Determine, Evaluate, How, Identify, Integrate, Interpret, Manivannan Senthil Velmurugan, Training
related to External links · 12
Activity-based costing → Accountants, Constraints Vs, Costing, Drive Organizational Performance Archived, Dynamic World, Guidance, International Federation, July, SSRNproposed International Good Practice, Theory, Wayback Machine, Who Wins

Important terminology Word statistics

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Important terminology

costs cost abc products costing activities accounting activity management activity-based services product accountants may based indirect overhead process data method

Entity relationships Subject–Predicate–Object triples

SubjectPredicateObjectConfidenceSrc
productsinstance ofABC systems calculate the costs of individual activities and assign costs to cost objects0.80text
services on the basis of the activities undertaken to produce each product or servicesinstance ofABC systems calculate the costs of individual activities and assign costs to cost objects0.80text
pricinginstance ofABC has predominantly been used to support strategic decisions0.80text
outsourcinginstance ofABC has predominantly been used to support strategic decisions0.80text
identificationinstance ofABC has predominantly been used to support strategic decisions0.80text
measurement of process improvement initiativesinstance ofABC has predominantly been used to support strategic decisions0.80text
TQMinstance ofperformance measurementCalculating costs more accuratelyEnsuring product /customer profitabilityEvaluating and justifying investments in new technologiesImproving product qualit…0.80text
JIT systemsBeyond such selective application of the conceptinstance ofperformance measurementCalculating costs more accuratelyEnsuring product /customer profitabilityEvaluating and justifying investments in new technologiesImproving product qualit…0.80text
ABC may be extended to accountinginstance ofperformance measurementCalculating costs more accuratelyEnsuring product /customer profitabilityEvaluating and justifying investments in new technologiesImproving product qualit…0.80text
hence proliferating a full scope of cost generation in departments or along product manufacturinginstance ofperformance measurementCalculating costs more accuratelyEnsuring product /customer profitabilityEvaluating and justifying investments in new technologiesImproving product qualit…0.80text
Activity-based costingrelated to External linksWho Wins0.60section
Activity-based costingrelated to External linksDynamic World0.60section

Related concept clusters Concept neighborhoods

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    Min side: 3
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