Three different cost categories are provided by the cable service division: direct attribu tion, driver tracing, and

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Three different cost categories are provided by the cable service division: direct attribu¬

tion, driver tracing, and allocation. Discuss the meaning of each. Based on how costs are assigned, do you think that the cable division is using a functional-based or activitybased cost accounting system? What other differences exist between functional-based and activity-based cost accounting systems?

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Cost Management Accounting And Control

ISBN: 9780324002324

3rd Edition

Authors: Don R. Hansen, Maryanne M. Mowen

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