R = resource-categories RCD = Resource Cost Drivers A = activities ACD = Activity Cost Drivers O = Cost Object DM = Direct Material DL = Direct Labour
<a href="//commons.wikimedia.org/w/index.php?title=User:Andrew_pmk&amp;action=edit&amp;redlink=1" class="new" title="User:Andrew pmk (page does not exist)">User:Andrew pmk</a>
Original author and conversion by <a href="//commons.wikimedia.org/w/index.php?title=User:Andrew_pmk&amp;action=edit&amp;redlink=1" class="new" title="User:Andrew pmk (page does not exist)">User:Andrew pmk</a> see <a href="//commons.wikimedia.org/wiki/File:Activity-based_Costing.png" title="File:Activity-based Costing.png">File:Activity-based_Costing.png</a>