Question: Organizations have employed ABC systems with multiple objectives corresponding to the four reasons for allocating costs (see Chapter 9). Consider an ABC system whose primary

Organizations have employed ABC systems with multiple objectives corresponding to the four reasons for allocating costs (see Chapter 9). Consider an ABC system whose primary objective is to facilitate decision making versus another whose objective is to induce desired behavior. How, if at all, would the difference in objectives manifest itself in choices regarding the number of cost pools and activity drivers?

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