The Psychology of Quality and More
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The Psychology of Quality and More |
Activity Based Costing (ABC)This is an approach to allocating expenses within a workplace, based on actual use of resources. This may be compared with the more normal approach of lumping together all unknown costs into an 'overhead' and allocating a proportion to each department.When it is used to manage the business, the overall approach is called 'Activity Based Management'. See also:Activity Based Management, Process Management |
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