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Refined costing systems - PowerPoint PPT Presentation

Activity-Based Costing, Lean Operations, and the Costs of Quality

Activity-Based Costing, Lean Operations, and the Costs of Quality. Chapter 4. Objective 1. Develop and use departmental overhead rates to allocate indirect costs. Why and How do Companies Refine Their Cost Allocation Systems?. Why refine? Mismatching resources Cost distortion

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Refined costing systems - PowerPoint PPT Presentation

Activity-Based Costing, Lean Operations, and the Costs of Quality