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Which of the following is the most suitable description of activity-based budgeting (ABB)? A. ABB differs from traditional budgeting because production overhead costs are planned for each activity, not for each department. B. ABB differs from traditional budgeting because it is used to prepare a budget from scratch, justifying every item of expenditure for each activity. C. ABB is similar to traditional budgeting, except that budgeted product costs are calculated using an ABC approach to overhead recovery. D. ABB differs from traditional budgeting because it produces a plan in terms of volume of activity, not in terms of revenues, costs and profits. |