Mastery card
I can explain Activity-Based Costing
Assigning overhead using activities that actually drive cost.
Activity-based costing (ABC) allocates overhead to products/services based on activities and cost drivers (setups, deliveries, machine hours) rather than a single blunt rate.
Sticky trick
Use ABC when product mix is complex; skip if you sell one simple item.
Take into the room
In plain English, what is Activity-Based Costing?
Or open the share card 🕸️
Or start your own 5-word trail from home.