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ACTIVITY BASED COSTING
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
Prepare
reports
This is an example text.
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with your own text.
This is an example text.
Go ahead and replace it
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This is an example text.
Go ahead and replace it
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This is an example text.
Go ahead and replace it
with your own text.
This is an example text.
Go ahead and replace it
with your own text.
This is an example text.
Go ahead and replace it
with your own text.
ACTIVITY BASED COSTING
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
Prepare
reports
THIS IS AN EXAMPLE TEXT
This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is
an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your
own text. This is an example text. This is an example text. Go ahead and replace it with your own text.
Identify
activities and
activity pools
This is an example text. This is an example text.
This is an example text. This is an example text.
ACTIVITY BASED COSTING
Identify
activities and
activity pools
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
Prepare
reports
THIS IS AN EXAMPLE TEXT
This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is
an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your
own text. This is an example text. This is an example text. Go ahead and replace it with your own text.
This is an example text. This is an example text.
This is an example text. This is an example text.
Directly trace
or estimate
costs to
activities and
cost objects
ACTIVITY BASED COSTING
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
Prepare
reports
THIS IS AN EXAMPLE TEXT
This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is
an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your
own text. This is an example text. This is an example text. Go ahead and replace it with your own text.
This is an example text. This is an example text.
This is an example text. This is an example text.
Assign costs
to activity
cost pools
ACTIVITY BASED COSTING
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Assign costs
to cost
objects
Prepare
reports
THIS IS AN EXAMPLE TEXT
This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is
an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your
own text. This is an example text. This is an example text. Go ahead and replace it with your own text.
This is an example text. This is an example text.
This is an example text. This is an example text.
Calculate
activity cost
drivers rates
ACTIVITY BASED COSTING
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Prepare
reports
THIS IS AN EXAMPLE TEXT
This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is
an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your
own text. This is an example text. This is an example text. Go ahead and replace it with your own text.
This is an example text. This is an example text.
This is an example text. This is an example text.
Assign costs
to cost
objects
ACTIVITY BASED COSTING
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
THIS IS AN EXAMPLE TEXT
This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is
an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your
own text. This is an example text. This is an example text. Go ahead and replace it with your own text.
This is an example text. This is an example text.
This is an example text. This is an example text.
Prepare
reports
ACTIVITY BASED COSTING
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
Prepare
reports
THIS IS AN EXAMPLE TEXT
This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is
an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your
own text. This is an example text. This is an example text. Go ahead and replace it with your own text.
This is an example text. This is an example text.
This is an example text. This is an example text.
ACTIVITY BASED COSTING
This is an example text. Go ahead and replace it with your own text.
Goaheadandreplaceitwithyourowntext.
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
Prepare
reports
This is an example text.
This is an example text.
This is an example text.
This is an example text.
This is an example text.
EXAMPLE TEXT
This is an example text. Go ahead and replace it
with your own text. Go ahead and replace it with
your own text. This is an example text. This is an
example text. Go ahead and replace it with your
own text.
ACTIVITY BASED COSTING
This is an example text.
Go ahead and replace it
with your own text.
This is an example text.
Go ahead and replace it
with your own text.
This is an example text.
Go ahead and replace it
with your own text.
This is an example text. Go ahead and replace it with your own text.
This is an example text. Go ahead and replace it with your own text.
Goaheadandreplaceitwithyourowntext.
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
Prepare
reports
ACTIVITY BASED COSTING
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
Prepare
reports
This is an example text.
Go ahead and replace it
with your own text.
This is an example text.
Go ahead and replace it
with your own text.
This is an example text.
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with your own text.
This is an example text.
Go ahead and replace it
with your own text.
This is an example text.
Go ahead and replace it
with your own text.
This is an example text.
Go ahead and replace it
with your own text.
ACTIVITY BASED COSTING
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
Prepare
reports
THIS IS AN EXAMPLE TEXT
This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is
an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your
own text. This is an example text. This is an example text. Go ahead and replace it with your own text.
Identify
activities and
activity pools
This is an example text. This is an example text.
This is an example text. This is an example text.
ACTIVITY BASED COSTING
Identify
activities and
activity pools
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
Prepare
reports
THIS IS AN EXAMPLE TEXT
This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is
an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your
own text. This is an example text. This is an example text. Go ahead and replace it with your own text.
This is an example text. This is an example text.
This is an example text. This is an example text.
Directly trace
or estimate
costs to
activities and
cost objects
ACTIVITY BASED COSTING
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
Prepare
reports
THIS IS AN EXAMPLE TEXT
This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is
an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your
own text. This is an example text. This is an example text. Go ahead and replace it with your own text.
This is an example text. This is an example text.
This is an example text. This is an example text.
Assign costs
to activity
cost pools
ACTIVITY BASED COSTING
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Assign costs
to cost
objects
Prepare
reports
THIS IS AN EXAMPLE TEXT
This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is
an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your
own text. This is an example text. This is an example text. Go ahead and replace it with your own text.
This is an example text. This is an example text.
This is an example text. This is an example text.
Calculate
activity cost
drivers rates
ACTIVITY BASED COSTING
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Prepare
reports
THIS IS AN EXAMPLE TEXT
This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is
an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your
own text. This is an example text. This is an example text. Go ahead and replace it with your own text.
This is an example text. This is an example text.
This is an example text. This is an example text.
Assign costs
to cost
objects
ACTIVITY BASED COSTING
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
THIS IS AN EXAMPLE TEXT
This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is
an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your
own text. This is an example text. This is an example text. Go ahead and replace it with your own text.
This is an example text. This is an example text.
This is an example text. This is an example text.
Prepare
reports
ACTIVITY BASED COSTING
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
Prepare
reports
THIS IS AN EXAMPLE TEXT
This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is
an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your
own text. This is an example text. This is an example text. Go ahead and replace it with your own text.
This is an example text. This is an example text.
This is an example text. This is an example text.
ACTIVITY BASED COSTING
This is an example text.
Go ahead and replace it
with your own text.
This is an example text.
Go ahead and replace it
with your own text.
This is an example text.
Go ahead and replace it
with your own text.
This is an example text. Go ahead and replace it with your own text.
This is an example text. Go ahead and replace it with your own text.
Goaheadandreplaceitwithyourowntext.
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
Prepare
reports
ACTIVITY BASED COSTING
This is an example text. Go ahead and replace it with your own text.
Goaheadandreplaceitwithyourowntext.
Identify
activities and
activity pools
Directly trace
or estimate
costs to
activities and
cost objects
Assign costs
to activity
cost pools
Calculate
activity cost
drivers rates
Assign costs
to cost
objects
Prepare
reports
This is an example text.
This is an example text.
This is an example text.
This is an example text.
This is an example text.
EXAMPLE TEXT
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with your own text. Go ahead and replace it with
your own text. This is an example text. This is an
example text. Go ahead and replace it with your
own text.

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ABC Costing Steps

  • 1. ACTIVITY BASED COSTING Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Calculate activity cost drivers rates Assign costs to cost objects Prepare reports This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text.
  • 2. ACTIVITY BASED COSTING Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Calculate activity cost drivers rates Assign costs to cost objects Prepare reports THIS IS AN EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Identify activities and activity pools This is an example text. This is an example text. This is an example text. This is an example text.
  • 3. ACTIVITY BASED COSTING Identify activities and activity pools Assign costs to activity cost pools Calculate activity cost drivers rates Assign costs to cost objects Prepare reports THIS IS AN EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. This is an example text. This is an example text. This is an example text. This is an example text. Directly trace or estimate costs to activities and cost objects
  • 4. ACTIVITY BASED COSTING Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Calculate activity cost drivers rates Assign costs to cost objects Prepare reports THIS IS AN EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. This is an example text. This is an example text. This is an example text. This is an example text. Assign costs to activity cost pools
  • 5. ACTIVITY BASED COSTING Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Assign costs to cost objects Prepare reports THIS IS AN EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. This is an example text. This is an example text. This is an example text. This is an example text. Calculate activity cost drivers rates
  • 6. ACTIVITY BASED COSTING Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Calculate activity cost drivers rates Prepare reports THIS IS AN EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. This is an example text. This is an example text. This is an example text. This is an example text. Assign costs to cost objects
  • 7. ACTIVITY BASED COSTING Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Calculate activity cost drivers rates Assign costs to cost objects THIS IS AN EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. This is an example text. This is an example text. This is an example text. This is an example text. Prepare reports
  • 8. ACTIVITY BASED COSTING Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Calculate activity cost drivers rates Assign costs to cost objects Prepare reports THIS IS AN EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. This is an example text. This is an example text. This is an example text. This is an example text.
  • 9. ACTIVITY BASED COSTING This is an example text. Go ahead and replace it with your own text. Goaheadandreplaceitwithyourowntext. Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Calculate activity cost drivers rates Assign costs to cost objects Prepare reports This is an example text. This is an example text. This is an example text. This is an example text. This is an example text. EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text.
  • 10. ACTIVITY BASED COSTING This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. Goaheadandreplaceitwithyourowntext. Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Calculate activity cost drivers rates Assign costs to cost objects Prepare reports
  • 11. ACTIVITY BASED COSTING Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Calculate activity cost drivers rates Assign costs to cost objects Prepare reports This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text.
  • 12. ACTIVITY BASED COSTING Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Calculate activity cost drivers rates Assign costs to cost objects Prepare reports THIS IS AN EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Identify activities and activity pools This is an example text. This is an example text. This is an example text. This is an example text.
  • 13. ACTIVITY BASED COSTING Identify activities and activity pools Assign costs to activity cost pools Calculate activity cost drivers rates Assign costs to cost objects Prepare reports THIS IS AN EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. This is an example text. This is an example text. This is an example text. This is an example text. Directly trace or estimate costs to activities and cost objects
  • 14. ACTIVITY BASED COSTING Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Calculate activity cost drivers rates Assign costs to cost objects Prepare reports THIS IS AN EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. This is an example text. This is an example text. This is an example text. This is an example text. Assign costs to activity cost pools
  • 15. ACTIVITY BASED COSTING Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Assign costs to cost objects Prepare reports THIS IS AN EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. This is an example text. This is an example text. This is an example text. This is an example text. Calculate activity cost drivers rates
  • 16. ACTIVITY BASED COSTING Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Calculate activity cost drivers rates Prepare reports THIS IS AN EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. This is an example text. This is an example text. This is an example text. This is an example text. Assign costs to cost objects
  • 17. ACTIVITY BASED COSTING Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Calculate activity cost drivers rates Assign costs to cost objects THIS IS AN EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. This is an example text. This is an example text. This is an example text. This is an example text. Prepare reports
  • 18. ACTIVITY BASED COSTING Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Calculate activity cost drivers rates Assign costs to cost objects Prepare reports THIS IS AN EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text. This is an example text. This is an example text. This is an example text. This is an example text.
  • 19. ACTIVITY BASED COSTING This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. This is an example text. Go ahead and replace it with your own text. Goaheadandreplaceitwithyourowntext. Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Calculate activity cost drivers rates Assign costs to cost objects Prepare reports
  • 20. ACTIVITY BASED COSTING This is an example text. Go ahead and replace it with your own text. Goaheadandreplaceitwithyourowntext. Identify activities and activity pools Directly trace or estimate costs to activities and cost objects Assign costs to activity cost pools Calculate activity cost drivers rates Assign costs to cost objects Prepare reports This is an example text. This is an example text. This is an example text. This is an example text. This is an example text. EXAMPLE TEXT This is an example text. Go ahead and replace it with your own text. Go ahead and replace it with your own text. This is an example text. This is an example text. Go ahead and replace it with your own text.