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Unlike Traditional Budgets That Are Focused on Resources Consumed by a Company

Question 20

Multiple Choice

Unlike traditional budgets that are focused on resources consumed by a company or cost center, activity-based budgeting (ABB) places emphasis on:


A) Traceable direct costs.
B) The work that the resources will accomplish for the company.
C) Standard costs and variances.
D) Best-in-class benchmarks.

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