Activity-Based Costing (ABC) is a cost allocation method that focuses on the activities within an organization, rather than just the product or service. It allocates costs based on the activities that generate them, regardless of the specific area of operation.

After completing the training seminar, participants will be equipped to apply this method within their own organizations. The goal is to identify inefficient products or services, develop appropriate budgets, and enhance business processes, ultimately leading to increased profitability.