Since cost driver and ABC concepts improve theĬost measurement and allocation information for service departments Manufacturing plants, however, involve service functions rather than a A number of the applications of cost drivers in Very few examples of cost driver applications in service firms or The current accounting literature is filled with activity basedĬosting |ABC~ articles about cost drivers in manufacturing settings but APA style: As easy as ABC: using activity based costing in service industries.As easy as ABC: using activity based costing in service industries." Retrieved from 1993 National Society of Public Accountants 30 Oct. MLA style: "As easy as ABC: using activity based costing in service industries." The Free Library.
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