ABC , it allows each cost pool to have a separate activity cost driver rather than using the same allocation basis , which is more accurate than the traditional system . Fourthly , and most importantly , ABC allows different levels , or hierarchy , of costs . Whereas traditional methods focus on estimating the cost of a single cost object , the unit of product or service , this is not the case with ABC . The latter focuses on recognizing that each costs is not associated with each unit...











SUBJECTS

