【66-70】
Activity Based Costing （ABC） is an （66） technique that allows an organizationto determine the actual （67）associated with each product and service produced by the organization without regard to the organizational structure. This chapter explainssome of the uses and benefits of Activity Based Costing. We use IDEFO （68）modelingin conjunction with ABC to enable more effective business （69）design decisions.In order to achieve the major goals of business process improvement，processsimplification and improvement，FAA managers need to fully understand the cost, time,and quality of activities performed by employees or machines throughout an entireorganization. ABC methods enable （70）to cost out measurements to businesssimplification and process improvement.
