(Ekonomi) Activity-based costing (ABC) is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each
(Ticaret) (ABC) A cost accounting methodology that assigns costs to activities based on their use of resources, and assigns costs to cost objects (products, functions, projects) based on their use of activities. It attempts to precisely allocate overhead based on the real factors that create costs