Keywords: Activity‐based‐costing
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Journal Articles
Journal of Business & Industrial Marketing (1993) 8 (2): 40–52.
Published: 01 February 1993
...Thomas H. Stevenson; Frank C. Barnes; Sharon A. Stevenson Activitybased costing (ABC) is widely proclaimed to be revolutionizing the way in which costs are allocated in business. Instead of allocating overhead costs on volume‐related bases ABC allocates costs directly to products based on activity...

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