Cstan98 Activity Based Costing (ABC) Template

<Source: Wikipedia, http://en.wikipedia.org/wiki/Activity-based_costing .>

1. Direct Cost.

2. Indirect Cost.

3. Overhead Cost.

4. Cost Centre.

5. Cost Allocation.

6. Fixed Cost.

7. Variable Cost.

8. Cost Driver.

9. Cost Driver Rate.

10. E.g. Cost = Fixed Cost + Variable Cost (Cost Driver * Cost Driver Rate).

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