Question $6$

$2$ pts

Activity$-$based costing $q,$

$$ involves using benchmarking techniques to develop cost estimates for the value chain activities of each major rival.

is an accounting system that assigns a company's expenses to whichever activity in a company's value chain is responsible for creating the cost. $q,$ is a tool for identifying the activities that cause a company's product to be strongly differentiated from the products of rivals.

involves determining which value chain activities represent variable costs and which represent fixed costs.

is a powerful tool for identifying the different pieces of a company's value chain and classifying them as primary activities and support activities.