The goal of ABM is: A Decomposing the product into its many elemess or attributes. B Identifying and analyzing variances and taking remedial action to ensure that future outcomes conform with budgeted outcomes. C Preserving the status quo and the ways of performing existing activities. D To enable customer needs to be satisfied while making fewer demands on organization resources.

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During which stage is target costing usually applied? A The planning and design stage. B The service and abandonment stage.

C The manufacturing stage. D The process analysis stage.