Activity-based costing

A two-stage procedure used to assign overhead costs to products or services produced. In the first stage, significant activities are identified, and overhead costs are assigned to activity cost pools in accordance with the way resources are consumed by the activities. In the second stage, the overhead costs are allocated from each activity cost pool to each product line in proportion to the amount of the cost driver consumed by the product line.

Accounting

Advertising

Banking

Bankruptcy

E-Commerce

Economics

Finance

Law

Investment

Insurance

Marketing

Real estate

Statistic

Trade

Purchasing