Activity-based costing

Rarity: Uncommon

A topic a little better known than average, read and translated beyond its own country.

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At a glance

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Notion

Domain

Science and technology

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What Wikipedia says

Activity-based costing (ABC) is a costing method that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption by each. Therefore, this model assigns more indirect costs (overhead) into direct costs compared to conventional costing.

Excerpt from the Wikipedia article “Activity-based costing”, under the CC BY-SA 4.0 license. Read the article on Wikipedia