Activity Based Costing

de: Prozesskostenrechnung

Activity-Based Costing (ABC) is an alternative to the traditional way of billing. ABC is a cost model that identifies cost centres, or activity centres in an organization, and allocates costs (cost drivers) to products and services based on the number of events or transactions involved in the delivery of a product or service. As a result, process liquidation can help managers see how enterprise value can be maximized and how business performance can be improved.

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