The difference between the resources used and the resources supplied is called unused resource capacity in a typical activity-based cost management (ABCM) system.

Name: The difference between the resources used and the resources supplied is called unused resource capacity in a typical activity-based cost management (ABCM) system.
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Unused resource capacity in ABCM refers to the difference between the resources supplied and the resources actually used, indicating inefficiencies or excess capacity.

The Difference Between the Resources Used and the Resources Supplied