based on the cost of the system is a better approach and more precisely by assigning costs on the product's high. However, companies often it as a system of additional charges. Allocation bases used in performance-based fee is different from traditional costs. Based on the cost of the system will assign the first costs to operations and the processes that cause only costs. Unlike traditional cost system which only assign costs based on the working hours of the machine. ABC just assign the costs for products that require to the activities
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