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Learn about activity-based costing (ABC) in this 30-minute lecture from NPTEL's Foundations of Accounting & Finance course. Master the fundamental concepts of ABC as a more precise method for overhead cost allocation compared to traditional approaches. Explore activity cost pools, cost drivers, and their practical application in effective overhead cost distribution. Gain valuable knowledge that can lead to certification and course credits recognized by Indian Universities under UGC and AICTE guidelines.
