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Browsing Research Articles (Business Management) by Subject "Activity-based costing (ABC)"
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Moolman, A.J. (Alwyn Jakobus); Koen, K.; Van der Westhuizen, J.
(Southern African Institute for Industrial Engineering, 2010-11)
Activity-based costing (ABC) is a costing model that identifies activity costs in an organisation. It assigns the cost of activity resources to generate the actual cost of products in order to eliminate unprofitable products ...