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ABC Costing: See Activity Based Costing
ABC Inventory Control: An inventory control approach based on the ABC classification.
ABC Model: In cost management, a representation of resource costs during a time period that
are consumed through activities and traced to products, services, and customers or to any other
object that creates a demand for the activity to be performed.
ABC System: In cost management, a system that maintains financial and operating data on an
organization’s resources, activities, drivers, objects and measures. ABC models are created and
maintained within this system.
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