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ACTIVITY-BASED-COSTING5 MIN READ

Sort ABC Data Sources

Classify ABC data inputs by the kind of evidence they provide.

Sort each ABC input by the evidence role it should play. Finance ledger input Direct system event Manager estimate or sample Quarterly salary cost for the claims team Annual license cost for routing software Number of customer disputes recorded in billing system Count of engineering change orders in PLM Timestamped support minutes from ticketing tool Estimated minutes for legal review when no timer exists Observed sample of five export-documentation cases Supervisor estimate of practical capacity after breaks and meetings

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