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	<id>https://wiki-dev.treasurers.org/w/index.php?action=history&amp;feed=atom&amp;title=Activity-based_costing</id>
	<title>Activity-based costing - Revision history</title>
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	<updated>2026-06-06T03:13:02Z</updated>
	<subtitle>Revision history for this page on the wiki</subtitle>
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	<entry>
		<id>https://wiki-dev.treasurers.org/w/index.php?title=Activity-based_costing&amp;diff=1555&amp;oldid=prev</id>
		<title>imported&gt;Doug Williamson: Add abbreviation.</title>
		<link rel="alternate" type="text/html" href="https://wiki-dev.treasurers.org/w/index.php?title=Activity-based_costing&amp;diff=1555&amp;oldid=prev"/>
		<updated>2019-02-10T08:37:00Z</updated>

		<summary type="html">&lt;p&gt;Add abbreviation.&lt;/p&gt;
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				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;← Older revision&lt;/td&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;Revision as of 08:37, 10 February 2019&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l1&quot;&gt;Line 1:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 1:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;''Cost and management accounting.''&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;''Cost and management accounting.''&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-side-deleted&quot;&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;(ABC).&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br/&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;br/&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;Activity-based costing is a more refined development of ''absorption costing''.&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;Activity-based costing is a more refined development of ''absorption costing''.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>imported&gt;Doug Williamson</name></author>
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	<entry>
		<id>https://wiki-dev.treasurers.org/w/index.php?title=Activity-based_costing&amp;diff=1554&amp;oldid=prev</id>
		<title>imported&gt;Doug Williamson: Create page. Source: Scott, Accounting for Business 3rd edition.</title>
		<link rel="alternate" type="text/html" href="https://wiki-dev.treasurers.org/w/index.php?title=Activity-based_costing&amp;diff=1554&amp;oldid=prev"/>
		<updated>2019-02-06T20:20:37Z</updated>

		<summary type="html">&lt;p&gt;Create page. Source: Scott, Accounting for Business 3rd edition.&lt;/p&gt;
&lt;p&gt;&lt;b&gt;New page&lt;/b&gt;&lt;/p&gt;&lt;div&gt;''Cost and management accounting.''&lt;br /&gt;
&lt;br /&gt;
Activity-based costing is a more refined development of ''absorption costing''.&lt;br /&gt;
&lt;br /&gt;
Activity-based costs are allocated to ''cost pools'', such as set-up or quality control costs.&lt;br /&gt;
&lt;br /&gt;
Allocation of the pooled costs to units of production is then undertaken based on their consumption of these activities.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
== See also ==&lt;br /&gt;
* [[Absorption costing]]&lt;br /&gt;
* [[Budget]]&lt;br /&gt;
* [[Corporate financial management]]&lt;br /&gt;
* [[Cost centre]]&lt;br /&gt;
* [[Cost pool]]&lt;br /&gt;
* [[Costing]]&lt;br /&gt;
* [[Direct costs]]&lt;br /&gt;
* [[Financial reporting]]&lt;br /&gt;
* [[Fixed cost]]&lt;br /&gt;
* [[Job costing]]&lt;br /&gt;
* [[Forecast]]&lt;br /&gt;
* [[Management accounting]]&lt;br /&gt;
* [[Overheads]]&lt;br /&gt;
* [[Process costing]]&lt;br /&gt;
* [[Profit centre]]&lt;br /&gt;
* [[Variable cost]]&lt;br /&gt;
&lt;br /&gt;
[[Category:Accounting,_tax_and_regulation]]&lt;/div&gt;</summary>
		<author><name>imported&gt;Doug Williamson</name></author>
	</entry>
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