In the time-driven ABC systems, managers
A)assign resources to departments, then activities.
B)assign resource costs first to activities, then to products.
C)directly estimate the resource demands imposed by each product.
D)none of these.

Question

Quizplus · Accepted Answer

In time-driven ABC systems, managers directly estimate the resource demands imposed by each product, without first assigning costs to activities or departments. This leads to a simpler and more efficient ABC system, as it eliminates the need for detailed activity-based cost allocations.

In the Time-Driven ABC Systems, Managers