Activity-Based Cost Management (ABCM) Can Best Be Defined As

Multiple Choice

Activity-based cost management (ABCM) can best be defined as:

A) a cost system using multiple departmental overhead rates.
B) the use of cost information gathered using activity-based costing (ABC) .
C) a quality-control system focusing on eliminating errors and mistakes.
D) an incentive system for a company's key decision-makers.