Which of the following is not a feature of time driven ABC:
A) focus on capacity supplied and used
B) consideration of the time taken to perform each activity
C) consideration of hourly wage rates
D) ability to adjust for flexibility of operations

Question

Quizplus · Accepted Answer

Time-Driven Activity-Based Costing (ABC) focuses on the cost of capacity supplied and used, the time taken to perform activities, and the flexibility of operations. It does not directly consider hourly wage rates as a primary factor; instead, it calculates costs based on the capacity cost rate, which is a function of the cost of supplying capacity and the time required to perform activities.

Which of the Following Is Not a Feature of Time