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rewite this in simple terms: 1. Cost allocated on the bais of cost factors. 2. Tracking of overhead costs directly to activties thus control over
rewite this in simple terms: 1. Cost allocated on the bais of cost factors. 2. Tracking of overhead costs directly to activties thus control over activities that generate those costs 3. Accurate cost decisions help in Make/Buy decisions or in improving profitability of the products.
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