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Business microlearning from Japan’s No1 MBA


Activity-Based Costing

00h 09m (1 section)
Accounting and Finance

Course Description

How much does it truly cost to produce a product or service?

In addition to clear costs of materials and labor, companies must also find a way to divide the shared costs of rent, utilities, and more.

The ABC method is a useful tool for doing this.

ABC stands for Activity-Based Costing.

In this course, you’ll learn about two types of costs companies incur – direct and indirect, as well as the steps of the ABC method. Finally, you will see an example of how the ABC method can be performed.

The ABC method is a valuable way for companies to better understand how much it costs them to perform certain activities.

Join us, and learn how to apply the ABC method, today!

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