Conditional Resources in ABC


 
Activity Based Costing > Best Practices

Conditional Resources in ABC
Mark
How does ABC cater for estimating the cost of business processes which may take many different routes depending on the outcome of decisions or events - for instance, a resource may only be used once in every hundred runs of the process, therefore is only 1% of the resource cost included in the estimate??
 

 
Conditional Resources
Charles
Most ABC/M models are built using real transactional or operational metrics extracted from the business OLTP systems as the basis for assignment. So i...Sign up
 

   

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