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Which of the following is not a cost system proposed as an extension to ABC systems, with the overall goal of more accurately allocating manufacturing

Which of the following is not a cost system proposed as an extension to ABC systems, with the overall goal of more accurately allocating manufacturing overhead costs to outputs?

Multiple Choice

  • Resource consumption accounting (RCA).

  • Flexible standard costing.

  • Target costing.

  • Variable costing.

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