$1$ TB MC Qu$.10-30($Static$)$ Activity$-$based cost management $($ABCM$)$ can best be$...$

Activity$-$based cost management $($ABCM$)$ can best be defined as:

Multiple Choice

$59$:$07$

an incentive system for a company's key decision makers.

the use of activity$-$based costing $($ ABC $)$ information to improve operations.

a quality $-$ control system focusing on eliminating errors and mistakes.

$?$

a cost system using multiple departmental overhead rates.