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How is activity based management related to activity based costing? Activity based management is another term for activity based costing. Activity based management is used

How is activity based management related to activity based costing?

Activity based management is another term for activity based costing.
Activity based management is used when activity based costing is not feasible.
Activity based management bases improvements to operations and reductions in costs on activity based costing data.
Activity based management is not related to activity based costing.

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