At the other side , the volume and mix of outputs can used to project the demand for the various operating , management , and administrative activities and then this demand can used to project the costs of providing those activities . Importance of Activity Based Costing A major advantage of using Activity Based Costing (ABC ) is it avoids or minimizes distortions in product costing as results of arbitrary allocations of indirect costs . Unlike traditional costing which cannot be tied to specific outputs , ABC...











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