activity - based costingの例文
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- This puts the Activity-Based Costing framework into the picture.
- Activity-based costing records the costs that traditional cost accounting does not do.
- This is related to an activity rate which is a similar calculation used in Activity-based costing.
- Some cost accounting practices such as activity-based costing will allocate fixed costs to business activities for profitability measures.
- Authors note that activity-based costing system is introspective and focuses on a level of analysis which is too low.