Lecture

Activity-Based Costing

In course

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Description

This lecture covers the implementation of Activity-Based Costing (ABC) in management control. It explains how to identify cost drivers, allocate overhead costs, and determine unit costs using ABC. The lecture also compares traditional costing methods with ABC, highlighting the benefits and challenges of each approach.

Official source

https://mediaspace.epfl.ch/media/0_5oec4bsg

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Ontological neighbourhood

Economics

Microeconomics: Labor economics

Business

Accounting: Management accounting

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