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	<id>https://wiki.dirkjanswagerman.nl/index.php?action=history&amp;feed=atom&amp;title=M9-S4_-_Activity_based_costing</id>
	<title>M9-S4 - Activity based costing - Revision history</title>
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	<updated>2026-10-25T15:21:23Z</updated>
	<subtitle>Revision history for this page on the wiki</subtitle>
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	<entry>
		<id>https://wiki.dirkjanswagerman.nl/index.php?title=M9-S4_-_Activity_based_costing&amp;diff=8090&amp;oldid=prev</id>
		<title>Dirkjan at 20:00, 27 August 2020</title>
		<link rel="alternate" type="text/html" href="https://wiki.dirkjanswagerman.nl/index.php?title=M9-S4_-_Activity_based_costing&amp;diff=8090&amp;oldid=prev"/>
		<updated>2020-08-27T20:00:44Z</updated>

		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table class=&quot;diff diff-contentalign-left&quot; data-mw=&quot;interface&quot;&gt;
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				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #222; text-align: center;&quot;&gt;← Older revision&lt;/td&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #222; text-align: center;&quot;&gt;Revision as of 20:00, 27 August 2020&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l1&quot; &gt;Line 1:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 1:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&#039;diff-marker&#039;&gt;−&lt;/td&gt;&lt;td style=&quot;color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;M9&lt;/del&gt;-&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;S4 &lt;/del&gt;- Activity &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;based costing&lt;/del&gt;&lt;/div&gt;&lt;/td&gt;&lt;td class=&#039;diff-marker&#039;&gt;+&lt;/td&gt;&lt;td style=&quot;color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;{{:Activity based costing}}&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt; &lt;/td&gt;&lt;td class=&#039;diff-marker&#039;&gt;+&lt;/td&gt;&lt;td style=&quot;color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt; &lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt; &lt;/td&gt;&lt;td class=&#039;diff-marker&#039;&gt;+&lt;/td&gt;&lt;td style=&quot;color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;The ABC paradox is that even though the obvious advantages of activity based costing, it is not widely adopted yet. The major reason is that it is tedious to do. With [[Time&lt;/ins&gt;-&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Driven Activity Based Costing|Time&lt;/ins&gt;-&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Driven &lt;/ins&gt;Activity &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Based Costing]] the amount of labor overhead to introduce ABC can be reduced but as it depends on asking people how much time they spend on activities, it is not that reliable.&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&#039;diff-marker&#039;&gt; &lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;[[Category:mbi]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&#039;diff-marker&#039;&gt; &lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;[[Category:mbi]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Dirkjan</name></author>
		
	</entry>
	<entry>
		<id>https://wiki.dirkjanswagerman.nl/index.php?title=M9-S4_-_Activity_based_costing&amp;diff=6781&amp;oldid=prev</id>
		<title>Dirkjan at 19:20, 27 August 2020</title>
		<link rel="alternate" type="text/html" href="https://wiki.dirkjanswagerman.nl/index.php?title=M9-S4_-_Activity_based_costing&amp;diff=6781&amp;oldid=prev"/>
		<updated>2020-08-27T19:20:06Z</updated>

		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table class=&quot;diff diff-contentalign-left&quot; data-mw=&quot;interface&quot;&gt;
				&lt;col class=&quot;diff-marker&quot; /&gt;
				&lt;col class=&quot;diff-content&quot; /&gt;
				&lt;col class=&quot;diff-marker&quot; /&gt;
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				&lt;tr class=&quot;diff-title&quot; lang=&quot;en&quot;&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #222; text-align: center;&quot;&gt;← Older revision&lt;/td&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #222; text-align: center;&quot;&gt;Revision as of 19:20, 27 August 2020&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l1&quot; &gt;Line 1:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 1:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&#039;diff-marker&#039;&gt;−&lt;/td&gt;&lt;td style=&quot;color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;{{:&lt;/del&gt;Activity based costing&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;}}&lt;/del&gt;&lt;/div&gt;&lt;/td&gt;&lt;td class=&#039;diff-marker&#039;&gt;+&lt;/td&gt;&lt;td style=&quot;color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;M9-S4 - &lt;/ins&gt;Activity based costing&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&#039;diff-marker&#039;&gt;−&lt;/td&gt;&lt;td style=&quot;color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt; &lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot;&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&#039;diff-marker&#039;&gt;−&lt;/td&gt;&lt;td style=&quot;color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;The ABC paradox is that even though the obvious advantages of activity based costing, it is not widely adopted yet. The major reason is that it is tedious to do. With [[Time-Driven Activity Based Costing|Time-Driven Activity Based Costing]] the amount of labor overhead to introduce ABC can be reduced but as it depends on asking people how much time they spend on activities, it is not that reliable.&lt;/del&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan=&quot;2&quot;&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&#039;diff-marker&#039;&gt; &lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;[[Category:mbi]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&#039;diff-marker&#039;&gt; &lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #222; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;[[Category:mbi]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Dirkjan</name></author>
		
	</entry>
	<entry>
		<id>https://wiki.dirkjanswagerman.nl/index.php?title=M9-S4_-_Activity_based_costing&amp;diff=2076&amp;oldid=prev</id>
		<title>Dirkjan: Created page with &quot;{{:Activity based costing}}  The ABC paradox is that even though the obvious advantages of activity based costing, it is not widely adopted yet. The major reason is that it is...&quot;</title>
		<link rel="alternate" type="text/html" href="https://wiki.dirkjanswagerman.nl/index.php?title=M9-S4_-_Activity_based_costing&amp;diff=2076&amp;oldid=prev"/>
		<updated>2020-08-25T08:04:48Z</updated>

		<summary type="html">&lt;p&gt;Created page with &amp;quot;{{:Activity based costing}}  The ABC paradox is that even though the obvious advantages of activity based costing, it is not widely adopted yet. The major reason is that it is...&amp;quot;&lt;/p&gt;
&lt;p&gt;&lt;b&gt;New page&lt;/b&gt;&lt;/p&gt;&lt;div&gt;{{:Activity based costing}}&lt;br /&gt;
&lt;br /&gt;
The ABC paradox is that even though the obvious advantages of activity based costing, it is not widely adopted yet. The major reason is that it is tedious to do. With [[Time-Driven Activity Based Costing|Time-Driven Activity Based Costing]] the amount of labor overhead to introduce ABC can be reduced but as it depends on asking people how much time they spend on activities, it is not that reliable.&lt;br /&gt;
[[Category:mbi]]&lt;/div&gt;</summary>
		<author><name>Dirkjan</name></author>
		
	</entry>
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