| Attribute-Based Cost System |
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A method of examining costs by integrating "activity-based
costs" (ABC) with "quality
function deployment" (QFD).
It 1) identifies and defines the actual costs of each product or process; 2)
allocates resources according to those costs; 3) documents customer data via
QFD methods; and 4) integrates each to ensure that activities, costs, and
resources fulfill customer wants, needs, and expectations. |
