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Activity-based costing systemA set of activity-based cost accounting models that collectively defines data on an organization's resources, activities, drivers, objects, and measures.
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Activity-based costing systemA philosophy of costing premised on the notion that products and orders should be costed according to how much complexity and disruption they cause, and be neither unfairly punished nor subsidized by participating in general averaging.
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Activity-based costing systemA system that tracks costs based on the activities that are responsible for driving costs in the production of manufactured goods
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