ACtivityBAsEDCostingABC、is An (11) tEChniquE thAt Allows An orgAnizAtion to DEtErminE thE ACtuAl (12) AssoCiAtED with EACh proDuCt AnD sErviCE proDuCED By thE orgAnizAtion without rEgArD to thE orgAnizAtionAl struCturE. this ChAptEr ExplAins somE oF thE usEs AnD BEnEFits oFACtivityBAsEDCosting. wE usE iDEFo (13) moDEling in ConjunCtion withAB C、to EnABlE morE EFFECtivE BusinEss (14) DEsign DECisions. in orDEr to AChiEvE thE mAjor goAls oF BusinEss proCEss improvEmEnt, proCEss simpliFiCAtion AnD improvEmEnt, FA A、mAnAgErs nEED to Fully unDErstAnD thE Cost, timE, AnD quAlity oF ACtivitiEs pErFormED By EmployEEs or mAChinEs throughout An EntirE orgAnizAtion.AB C、mEthoDs EnABlE (15) to Cost out mEAsurEmEnts to BusinEss simpliFiCAtion AnD proCEss improvEmEnt. A、DAtA B、BEnEFit C、proCEss D、imAgE