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4.6: Glossary

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GLOSSARY

Activity-based costing A costing method that first assigns costs to activities, then assigns costs to products based on their consumption of activities.

Activity center An activity center is a unit of the organization that performs some activity.

Cost driver A cost driver is an activity or transaction that causes costs to be incurred.


4.6: Glossary is shared under a not declared license and was authored, remixed, and/or curated by LibreTexts.

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