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Activity-based costing records the costs that traditional cost accounting does not do. The overhead costs assigned to each activity comprise an activity cost pool. From a historical perspective the practices systematized by ABC were first demonstrated by Frederick W. Taylor in Principles of Scientific Management in 1911 (1911.
Activity-based costing establishes relationships between overhead costs and activities so that costs can be more precisely allocated to products, services, or customer segments. Activity-based management focuses on managing activities to reduce costs and improve customer value. Kaplan and Cooper [1] divide ABM into operational and strategic:
Benthos are the organisms that live in the benthic zone, and are different from those elsewhere in the water column; even within the benthic zone variations in such factors as light penetration, temperature and salinity give rise to distinct differences, delineated vertically, in the groups of organisms supported. [10]
Benthic-pelagic coupling are processes that connect the benthic zone and the pelagic zone through the exchange of energy, mass, or nutrients. These processes play a prominent role in both freshwater and marine ecosystems and are influenced by a number of chemical, biological, and physical forces that are crucial to functions from nutrient cycling to energy transfer in food webs.
The guide focuses on universal costing principles and with the Costing Levels Maturity Model [5] acknowledges RCA attains a higher level of accuracy and visibility compared to activity based costing for managerial accounting information when the incremental benefits of RCA's better information exceed the incremental administrative effort and ...
In business planning and management accounting, usage of the terms fixed costs, variable costs and others will often differ from usage in economics, and may depend on the context. Some cost accounting practices such as activity-based costing will allocate fixed costs to business activities for profitability measures. This can simplify decision ...
The benthic boundary layer (BBL) represents a few tens of meters of the water column directly above the sea floor [3] and constitutes an important zone of biological activity in the ocean. [4] It plays a vital role in the cycling of matter, and has been called the “endpoint” for sedimenting material, which fuels high metabolic rates for ...
Benthos are highly sensitive to contamination, so their close proximity to high pollutant concentrations make these organisms ideal for studying water contamination. [21] Benthos can be used as bioindicators of water pollution through ecological population assessments or through analyzing biomarkers. In ecological population assessments, a ...