A survey by the Institute of Management Accountants found that only 8% of responding firms in the U.S.use activity-based costing.

Question

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The specific percentage of firms using activity-based costing can vary widely depending on the survey, industry, and time period. The Institute of Management Accountants (IMA) conducts various research and surveys, but without a specific date or study reference, the claim about only 8% of responding firms using activity-based costing cannot be verified as a current or accurate statistic.

A Survey by the Institute of Management Accountants Found That