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Cul es el primer paso para aplicar el costeo basado en actividades? Por qu la asignacin de costos indirectos bajo ABC suele ser ms precisa

Cul es el primer paso para aplicar el costeo basado en actividades? Por qu la asignacin de costos indirectos bajo ABC suele ser ms precisa que el mtodo de asignacin de costos indirectos de toda la planta o el mtodo de asignacin de costos indirectos departamentales? Por qu se usan comnmente las horas de mano de obra directa y las horas de mquina como bases para la asignacin de costos indirectos?

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