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Lecture Managerial accounting: Creating value in a dynamic business environment (10th edition): Chapter 5 - Ronald W. Hilton, David E. Platt
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Chapter 5 - Activity-based costing and management. After completing this chapter, you should be able to: Compute product costs under a traditional, volume-based product-costing system; explain how an activity-based costing system operates, including the use of a two-stage procedure for cost assignment, the identification of activity cost pools, and the selection of cost drivers; explain the concept of cost levels, including unit-level, batch-level, product-sustaining-level, and facility-level costs;...
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