Limitations
Applicability of ABC is bound to cost of required data capture. That drives the prevalence to slow processes in services and administrations, where staff time consumed per task defines a dominant portion of cost. Hence the reported application for production tasks do not appear as a favorized scenario.
Read more about this topic: Activity-based Costing
Famous quotes containing the word limitations:
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“That all may be so, but when I begin to exercise that power I am not conscious of the power, but only of the limitations imposed on me.”
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