A. activity based costing
B. improved costing
C. learned improvements
D. positive effectiveness
✅ The correct answer is option A.
A costing system, which focuses on individual activities as particular cost object is classified as activity based costing. Activity-based costing (ABC) is a costing method that assigns overhead and indirect costs to related products and services.
A costing system, which focuses on individual activities as particular cost object is classified as activity based costing. Activity-based costing (ABC) is a costing method that assigns overhead and indirect costs to related products and services.