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Discuss what activity-based costing is and examine how it impacts the role of management accountants in the broader context of performance management that integrates time, quality, service levels, risk, capacity planning, and costs.

Prior to beginning work on this discussion, please download and read the report Implementing Activity-Based Costing (Links to an external site.) published by the Institute of Management Accountants (IMA). IMA argues that although activity-based costing (ABC) is not a...