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Activity Based Costing Topic Gateway

Activity Based Costing Topic Gateway

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Operational ABM is defined as: ‘Actions, based on activity driver analysis, that increase efficiency, lower costs and/or improve asset utilisation.’ CIMA Official Terminology, 2005 Strategic ABM is defined as: ‘Actions, based on activity based cost analysis, that aim to change the demand for activities so as to improve profitability.’

  Operational

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