engaged in delivering a unit of service. The
• Cost allocation methodology is performed within separate stages of implementation. The major part is to explaining the methodological steps within ABC
implantation, which include a feasibility study and review, activity and cost object definition, assigning costs to activities, defining the appropriate cost drivers for individual activities, determining the output measures for individual activities, calculating the primary rates of individual activities, assigning the costs of support activities to primary activities, and calculating the costs of defined cost objects.