Classify potential cost drivers by causal strength for ABC assignment.
Sort each driver candidate for an ABC activity pool by causal strength. Strong causal driver Weak proxy Not a driver Number of disputed invoices for invoice-resolution cost Severity-weighted support minutes for technical-support cost Number of engineering change orders for change-review cost Customer revenue for invoice-resolution cost Units shipped for custom packaging design cost Direct labor hours for supplier onboarding cost Sales region for warranty inspection cost Account manager seniority for billing exception cost Product color for legal-contract review cost
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