Activity Based Costing Systems for Overhead (Cost Accounting Tutorial #32)

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⌚Timestamps
0:00 - Introduction
0:32 - Activity Based Costing Definition
2:25 - Allocating Overhead Costs Using an Activity Base
Activity based costing (ABC) systems provide a way of splitting overhead costs into different overhead activities. The costs are then allocated to products or projects proportionally by their cost driver activity levels. Join us as we go through an example to explain ABC costing.
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