<prompt> Translate the following text to SwahiliACTIVITY-BASED COSTING - A cost accounting method that measures the cost and performance of process related activities and cost objects.  <response>: MENENDO-BASED COSTING - Njia ya uhasibu wa gharama ambayo hupima gharama na utendaji wa shughuli zinazohusiana na mchakato na vitu vya gharama. 