Activity Based Costing By: Amritraj D.Bangera

Published on July 2016 | Categories: Types, Business/Law | Downloads: 44 | Comments: 0 | Views: 159
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Activity Based Costing (ABC) is a technique of charging overheads to costobjects (i.e., products, services, jobs, customers etc.) under which overheads are first calculated separately for each activity and then are charged to various cost objects on the basis of activities consumed by thesecost Objects.

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Activity Based Costing (ABC) is a technique of charging overheads to cost

objects (i.e., products, services, jobs, customers etc.) under which overheads are first
calculated separately for each activity and then are charged to various cost objects on the basis
of activities consumed by these
cost Objects.

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