In order to estimate manufacture costs of the product more accurately, this paper will combine activity-based costing (Activity-based Costing, ABC) with BOM to estimate the product of direct ...

What Is the Benefit of the Activity-Based Costing Method? Activity-based costing (ABC) is a method of assigning overhead and indirect costs—such as salaries and utilities—to products and services.

As the development of traditional cost theory, Activity-Based costing (ABC), the integration of cost management and enterprise value-chain, give us a new view to re-consider how to reduce the cost.