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Alright, so here an abc approach focuses on activities as the fundamental cast object, right? so it focuses on activities, it focuses on activities as the fundamental is the fundamental, the fundamental, as the fundamental, as the fundamental caste objects, right? fundamental cost objects right and it is it these are these are activities which are built up to compute the cost of product right to compute costs products right so these are activities to compute costs of products right and here products are also services right so these are also parsed services right and and so on so on right and as simple casting systems have one or a few indirect cost pools right so simple costs simple costs system are simple casting systems right so simple casting simple casting simple casting simple casting systems simple casting systems have one are one are a few indirect cast pools right indirect cost pools right and so here a in respect to the heterogeneity in the facility, while abc system have multiple indirect cost pools, right? so abc systems have multiple cast pools, right? and these multiple caste pools are indirect pools, right? so these are indirect pools, right? and here an abc approach attempts to use cost drivers, right, as the allocation base, right? so what they use, they use, they use are the abc system use, they use, let the abc system use, abc system abc systems use cost drivers right cost drivers as the allocation base power in direct cost drivers as cost drivers is the is the allocation is the allocation base is the allocation based for indirect casts, right? and here, where is a simple casting system generally does not, right? and the abc approach classifies as many indirect cast as direct cast, right, as possible...