www.icmai.in:@0.075898:0.974748:0.201486:0.974748:0.201486:0.957721:0.075898:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.510339:0.977730:0.595693:0.977730:0.595693:0.962447:0.510339:0.962447:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
31:@0.898987:0.980093:0.921782:0.980093:0.921782:0.958399:0.898987:0.958399:0.011940:0.010855
l  :@0.603419:0.976512:0.626517:0.976512:0.626517:0.965819:0.603419:0.965819:0.015197:0.004284:0.003618
The Management Accountant:@0.627196:0.977731:0.876926:0.977731:0.876926:0.962449:0.627196:0.962449:0.011452:0.011452:0.009009:0.004686:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004686:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
Rail freight traffic growth::@0.076923:0.132537:0.283616:0.132537:0.283616:0.114450:0.076923:0.114450:0.010980:0.009745:0.004806:0.004825:0.004844:0.006573:0.006459:0.009004:0.004806:0.008757:0.010201:0.006705:0.004844:0.006705:0.006364:0.009745:0.006174:0.006174:0.004806:0.008472:0.004844:0.008757:0.006459:0.009783:0.013297:0.006705:0.010201:0.005661
Plan:@0.085064:0.167692:0.120184:0.167692:0.120184:0.153806:0.085064:0.153806:0.010518:0.005096:0.008988:0.010518
Estimated contribution to GDP:@0.319721:0.167692:0.555159:0.167692:0.555159:0.153806:0.319721:0.153806:0.009672:0.007294:0.006269:0.005096:0.014589:0.008988:0.006269:0.008483:0.009672:0.003631:0.008304:0.009330:0.010518:0.006269:0.007457:0.005096:0.009655:0.010339:0.006269:0.005096:0.009330:0.010518:0.003631:0.006269:0.009330:0.003631:0.011707:0.012212:0.010518
Ratio of  rail and road freight transport:@0.599756:0.167692:0.896773:0.167692:0.896773:0.153806:0.599756:0.153806:0.011267:0.008988:0.006269:0.005096:0.009330:0.003631:0.009330:0.005406:0.002703:0.003631:0.007620:0.008988:0.005096:0.005096:0.003631:0.008988:0.010518:0.009672:0.003631:0.007457:0.009330:0.008988:0.009672:0.003631:0.005406:0.007311:0.008483:0.005096:0.008825:0.010518:0.006269:0.003631:0.006269:0.007620:0.008988:0.010518:0.007294:0.009492:0.009330:0.007734:0.006269
12  Five year plan (2012-17):@0.085064:0.201659:0.286248:0.201655:0.286248:0.187900:0.085064:0.187905:0.009492:0.009492:0.008600:0.003452:0.008304:0.003924:0.007669:0.007294:0.003452:0.007669:0.007294:0.008304:0.006269:0.003452:0.008304:0.004233:0.008304:0.009492:0.003452:0.005259:0.009492:0.009492:0.009492:0.009492:0.005259:0.009492:0.009492:0.822633
th:@0.104049:0.196416:0.112649:0.196416:0.112649:0.188397:0.104049:0.188397:0.003066:0.005534
6.9%:@0.419549:0.201655:0.455321:0.201655:0.455321:0.187900:0.419549:0.187900:0.009492:0.004233:0.009492:0.012553
35:65:@0.727166:0.201655:0.769369:0.201655:0.769369:0.187900:0.727166:0.187900:0.009492:0.009492:0.004233:0.009492:0.009492
13  Five year plan (2017-22):@0.085067:0.231847:0.286248:0.231843:0.286248:0.218089:0.085067:0.218093:0.009492:0.009492:0.008597:0.003452:0.008304:0.003924:0.007669:0.007294:0.003452:0.007669:0.007294:0.008304:0.006269:0.003452:0.008304:0.004233:0.008304:0.009492:0.003452:0.005259:0.009492:0.009492:0.009492:0.009492:0.005259:0.009492:0.009492:0.781608
th:@0.104049:0.226605:0.112649:0.226605:0.112649:0.218586:0.104049:0.218586:0.003066:0.005534
8%:@0.426420:0.231843:0.448466:0.231843:0.448466:0.218089:0.426420:0.218089:0.009492:0.012553
39:61:@0.727166:0.231843:0.769369:0.231843:0.769369:0.218089:0.727166:0.218089:0.009492:0.009492:0.004233:0.009492:0.009492
14  Five year plan (2022-27):@0.085067:0.262036:0.286248:0.262032:0.286248:0.248278:0.085067:0.248282:0.009492:0.009492:0.008597:0.003452:0.008304:0.003924:0.007669:0.007294:0.003452:0.007669:0.007294:0.008304:0.006269:0.003452:0.008304:0.004233:0.008304:0.009492:0.003452:0.005259:0.009492:0.009492:0.009492:0.009492:0.005259:0.009492:0.009492:0.740582
th:@0.104049:0.256794:0.112649:0.256794:0.112649:0.248775:0.104049:0.248775:0.003066:0.005534
8.5%:@0.419549:0.262032:0.455321:0.262032:0.455321:0.248278:0.419549:0.248278:0.009492:0.004233:0.009492:0.012553
45:55:@0.727166:0.262032:0.769369:0.262032:0.769369:0.248278:0.727166:0.248278:0.009492:0.009492:0.004233:0.009492:0.009492
15  Five year plan (2027-32):@0.085067:0.292225:0.286248:0.292221:0.286248:0.278466:0.085067:0.278470:0.009492:0.009492:0.008597:0.003452:0.008304:0.003924:0.007669:0.007294:0.003452:0.007669:0.007294:0.008304:0.006269:0.003452:0.008304:0.004233:0.008304:0.009492:0.003452:0.005259:0.009492:0.009492:0.009492:0.009492:0.005259:0.009492:0.009492:0.699556
th:@0.104049:0.286982:0.112649:0.286982:0.112649:0.278963:0.104049:0.278963:0.003066:0.005534
9%:@0.426420:0.292221:0.448466:0.292221:0.448466:0.278466:0.426420:0.278466:0.009492:0.012553
50:50:@0.727166:0.292221:0.769369:0.292221:0.769369:0.278466:0.727166:0.278466:0.009492:0.009492:0.004233:0.009492:0.009492
(Source: Report of National Planning Commission of India):@0.076923:0.322825:0.496204:0.322825:0.496204:0.307649:0.076923:0.307649:0.006965:0.009226:0.008105:0.009226:0.006585:0.006965:0.006965:0.004704:0.003835:0.011162:0.007146:0.008105:0.008105:0.006965:0.005843:0.003835:0.008105:0.007273:0.003835:0.012809:0.008105:0.005843:0.004704:0.008105:0.009226:0.008105:0.004704:0.003835:0.010547:0.004704:0.008105:0.009226:0.009226:0.004704:0.009226:0.008105:0.003835:0.010547:0.008105:0.013948:0.013948:0.004704:0.006965:0.006965:0.004704:0.008105:0.009226:0.003835:0.008105:0.007273:0.003835:0.005843:0.009226:0.008105:0.004704:0.008105:0.006965
Rail passenger service growth::@0.076923:0.356185:0.317732:0.356185:0.317732:0.338097:0.076923:0.338097:0.010980:0.009745:0.004806:0.004825:0.004844:0.010353:0.009745:0.007921:0.007921:0.009004:0.010220:0.008757:0.009004:0.006743:0.004844:0.007921:0.009004:0.007218:0.008966:0.004806:0.008472:0.009004:0.004844:0.008757:0.006459:0.009783:0.013297:0.006705:0.010201:0.005661
The rail passenger traffic has been expected to grow :@0.092308:0.370749:0.492774:0.370749:0.492774:0.355467:0.092308:0.355467:0.010620:0.010620:0.008177:0.004686:0.006875:0.009299:0.004776:0.004776:0.004686:0.009299:0.009299:0.007037:0.007037:0.008177:0.010620:0.008955:0.008177:0.007037:0.004686:0.005916:0.006875:0.009299:0.004776:0.004613:0.004686:0.008177:0.004686:0.010620:0.009299:0.007037:0.004686:0.009299:0.008177:0.008177:0.010620:0.004686:0.007833:0.009299:0.009299:0.008177:0.008177:0.005916:0.008177:0.009299:0.004686:0.005916:0.009299:0.004686:0.009643:0.007037:0.008955:0.013767:0.003835
at the rate of 15 percent per annum. The growth in :@0.076930:0.386724:0.493081:0.386724:0.493081:0.371442:0.076930:0.371442:0.009299:0.006079:0.005572:0.006079:0.010764:0.008340:0.005572:0.007037:0.009299:0.006079:0.008340:0.005572:0.009462:0.007255:0.005572:0.010764:0.010782:0.005572:0.009462:0.008340:0.007200:0.008340:0.008322:0.010782:0.006079:0.005572:0.009462:0.008340:0.007200:0.005572:0.009462:0.010764:0.010620:0.010782:0.015305:0.004939:0.004848:0.010782:0.010764:0.008340:0.005572:0.009805:0.007200:0.009118:0.014003:0.006061:0.010782:0.005572:0.004939:0.010547:0.003835
passenger kilometre under several five year plans has :@0.076930:0.402699:0.492792:0.402699:0.492792:0.387416:0.076930:0.387416:0.009371:0.009371:0.007110:0.007110:0.008250:0.010692:0.009027:0.008250:0.007110:0.004975:0.009371:0.004848:0.004848:0.009371:0.015215:0.008250:0.005988:0.007110:0.008250:0.004975:0.010692:0.010692:0.009371:0.008250:0.007110:0.004975:0.007110:0.008250:0.008666:0.008250:0.006947:0.009371:0.004848:0.004975:0.004613:0.004758:0.008666:0.008250:0.004975:0.008666:0.008250:0.009371:0.007110:0.004975:0.009371:0.004848:0.009371:0.010692:0.007110:0.004975:0.010692:0.009371:0.006965:0.003835
been estimated as follows::@0.076930:0.418674:0.271193:0.418674:0.271193:0.403391:0.076930:0.403391:0.009226:0.008105:0.008105:0.010547:0.003835:0.008105:0.006965:0.005843:0.004704:0.015070:0.009064:0.005843:0.008105:0.009226:0.003835:0.009226:0.006965:0.003835:0.004704:0.009226:0.004704:0.004704:0.008883:0.013767:0.006965:0.004704
Year:@0.113344:0.453353:0.147390:0.453353:0.147390:0.439467:0.113344:0.439467:0.009118:0.008483:0.008988:0.007457
Passenger kilometres in billions:@0.213723:0.453353:0.457433:0.453353:0.457433:0.439467:0.213723:0.439467:0.010372:0.008988:0.007294:0.007294:0.008483:0.010518:0.008825:0.008483:0.007457:0.003631:0.010518:0.005096:0.005096:0.009330:0.014589:0.008483:0.006269:0.007311:0.008483:0.007294:0.003631:0.005096:0.010518:0.003631:0.009492:0.005096:0.005096:0.005096:0.005096:0.009330:0.010518:0.007294
2011-12:@0.099260:0.485426:0.161474:0.485426:0.161474:0.471672:0.099260:0.471672:0.009492:0.009492:0.009492:0.009492:0.005259:0.009492:0.009492
1,047:@0.314476:0.485426:0.356679:0.485426:0.356679:0.471672:0.314476:0.471672:0.009492:0.004233:0.009492:0.009492:0.009492
2016-17:@0.099260:0.515619:0.161474:0.515619:0.161474:0.501865:0.099260:0.501865:0.009492:0.009492:0.009492:0.009492:0.005259:0.009492:0.009492
1,509:@0.314476:0.515619:0.356679:0.515619:0.356679:0.501865:0.314476:0.501865:0.009492:0.004233:0.009492:0.009492:0.009492
2021-22:@0.099260:0.545811:0.161474:0.545811:0.161474:0.532057:0.099260:0.532057:0.009492:0.009492:0.009492:0.009492:0.005259:0.009492:0.009492
2,300:@0.314476:0.545811:0.356679:0.545811:0.356679:0.532057:0.314476:0.532057:0.009492:0.004233:0.009492:0.009492:0.009492
2026-27:@0.099260:0.576004:0.161474:0.576004:0.161474:0.562249:0.099260:0.562249:0.009492:0.009492:0.009492:0.009492:0.005259:0.009492:0.009492
3,596:@0.314476:0.576004:0.356679:0.576004:0.356679:0.562249:0.314476:0.562249:0.009492:0.004233:0.009492:0.009492:0.009492
2031-32:@0.099260:0.606196:0.161474:0.606196:0.161474:0.592442:0.099260:0.592442:0.009492:0.009492:0.009492:0.009492:0.005259:0.009492:0.009492
5,765:@0.314476:0.606196:0.356679:0.606196:0.356679:0.592442:0.314476:0.592442:0.009492:0.004233:0.009492:0.009492:0.009492
(Source: NTDPC, Report of Working group on Railways):@0.076923:0.642322:0.474133:0.642322:0.474133:0.627146:0.076923:0.627146:0.006965:0.009226:0.008105:0.009226:0.006585:0.006965:0.006965:0.004704:0.003835:0.012809:0.009226:0.011687:0.010547:0.010547:0.004704:0.003835:0.011162:0.007146:0.008105:0.008105:0.006965:0.005843:0.003835:0.008105:0.007273:0.003112:0.015558:0.008105:0.006459:0.008105:0.004704:0.009226:0.008105:0.003835:0.008105:0.006585:0.008105:0.009226:0.008105:0.003835:0.008105:0.009226:0.003835:0.011524:0.008105:0.004704:0.004324:0.012646:0.007942:0.009226:0.006965:0.006965
Activity Based Costing is important for monopoly firm :@0.092301:0.674272:0.492658:0.674272:0.492658:0.658989:0.092301:0.658989:0.012718:0.008014:0.005753:0.004270:0.009136:0.004613:0.005753:0.009136:0.003166:0.010457:0.009136:0.006875:0.008014:0.009136:0.003166:0.010457:0.009136:0.006875:0.005753:0.004613:0.010457:0.009136:0.003166:0.004613:0.006875:0.003166:0.004613:0.014979:0.009136:0.009136:0.007399:0.005753:0.009136:0.010457:0.005753:0.003166:0.004613:0.009136:0.006875:0.003166:0.014979:0.009136:0.010457:0.009136:0.009136:0.009136:0.004089:0.009136:0.003166:0.004613:0.004523:0.007037:0.015070:0.003835
as their pricing policy is based on product cost rather :@0.076923:0.690246:0.493219:0.690246:0.493219:0.674964:0.076923:0.674964:0.009371:0.007110:0.004921:0.005988:0.010692:0.008250:0.004848:0.007110:0.004921:0.009371:0.007110:0.004848:0.008250:0.004848:0.010692:0.009371:0.004921:0.009371:0.009371:0.004848:0.004848:0.008087:0.009371:0.004921:0.004848:0.007110:0.004921:0.009371:0.009371:0.007110:0.008250:0.009371:0.004921:0.009371:0.010692:0.004921:0.009371:0.007110:0.009371:0.009371:0.010692:0.008250:0.005988:0.004921:0.008250:0.009371:0.007110:0.005988:0.004921:0.006947:0.009208:0.005988:0.010692:0.008250:0.006965:0.003835
than any influence by market price. ABC is a costing :@0.076923:0.706221:0.492767:0.706221:0.492767:0.690939:0.076923:0.690939:0.006024:0.010728:0.009407:0.010728:0.005265:0.009407:0.010203:0.009407:0.005265:0.004885:0.010728:0.004613:0.004794:0.010728:0.008286:0.010728:0.008286:0.008286:0.005265:0.008865:0.009407:0.005265:0.015251:0.009407:0.007146:0.008865:0.008286:0.006024:0.005265:0.009407:0.007146:0.004885:0.008286:0.007942:0.004885:0.005265:0.012989:0.010728:0.010728:0.005265:0.004885:0.007146:0.005265:0.009407:0.005265:0.008286:0.009407:0.007146:0.006024:0.004885:0.010728:0.009226:0.003835
model that identifies the cost pools and activity centres :@0.076923:0.722196:0.492966:0.722196:0.492966:0.706914:0.076923:0.706914:0.015070:0.009226:0.009226:0.008105:0.004704:0.004125:0.005843:0.010547:0.009064:0.005843:0.004125:0.004704:0.009226:0.008105:0.010547:0.005843:0.004704:0.004613:0.004613:0.008105:0.006965:0.004125:0.005843:0.010547:0.008105:0.004125:0.008105:0.009226:0.006965:0.005843:0.004125:0.009226:0.009226:0.009226:0.004704:0.006965:0.004125:0.009226:0.010547:0.009226:0.004125:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.004125:0.008105:0.008105:0.010547:0.005843:0.006965:0.008105:0.006965:0.003835
in an organization. It assigns costs to products and :@0.076923:0.738171:0.492785:0.738171:0.492785:0.722888:0.076923:0.722888:0.005011:0.010855:0.006223:0.009534:0.010855:0.006223:0.009534:0.007273:0.009009:0.009534:0.010855:0.005011:0.007273:0.009371:0.006151:0.005011:0.009534:0.010855:0.005011:0.006223:0.006151:0.006151:0.006223:0.009534:0.007273:0.007273:0.005011:0.009534:0.010855:0.007273:0.006223:0.008412:0.009534:0.007273:0.006151:0.007273:0.006223:0.006151:0.009534:0.006223:0.009534:0.007273:0.009534:0.009534:0.010855:0.008412:0.006151:0.007273:0.006223:0.009534:0.010855:0.009226:0.003835
services (cost drivers) based on the number of events :@0.076923:0.754146:0.493056:0.754146:0.493056:0.738863:0.076923:0.738863:0.007128:0.008268:0.007653:0.009389:0.004867:0.008268:0.008268:0.007128:0.005066:0.006006:0.008268:0.009389:0.007128:0.006006:0.005066:0.009389:0.007128:0.004523:0.008684:0.008268:0.007490:0.007128:0.006006:0.005066:0.009389:0.009389:0.007128:0.008268:0.009389:0.005066:0.009389:0.010710:0.005066:0.006006:0.010710:0.008268:0.005066:0.010547:0.010710:0.015233:0.009389:0.008268:0.007128:0.005066:0.009389:0.007182:0.005066:0.008268:0.008684:0.008268:0.010710:0.006006:0.006965:0.003835
or transactions involved in the process of providing a :@0.076923:0.770121:0.493038:0.770121:0.493038:0.754838:0.076923:0.754838:0.009371:0.007110:0.004921:0.005988:0.006947:0.009371:0.010692:0.007110:0.009371:0.008250:0.005988:0.004848:0.009371:0.010692:0.007110:0.004921:0.004848:0.009986:0.008666:0.009371:0.004848:0.008666:0.008250:0.009371:0.004921:0.004848:0.010692:0.004921:0.005988:0.010692:0.008250:0.004921:0.009371:0.007110:0.009371:0.008250:0.008250:0.007110:0.007110:0.004921:0.009371:0.007164:0.004921:0.009371:0.007110:0.008901:0.009371:0.004848:0.009371:0.004848:0.010692:0.009371:0.004921:0.009226:0.003835
product or a service. Hence, the shareholders value :@0.076923:0.786095:0.493020:0.786095:0.493020:0.770813:0.076923:0.770813:0.009516:0.007255:0.009516:0.009516:0.010837:0.008394:0.006133:0.006042:0.009516:0.007255:0.006042:0.009516:0.006042:0.007255:0.008394:0.007779:0.009516:0.004993:0.008394:0.008051:0.004993:0.006042:0.013098:0.008394:0.010837:0.008394:0.008051:0.004993:0.006042:0.006133:0.010837:0.008394:0.006042:0.007255:0.010837:0.009516:0.007255:0.008394:0.010837:0.009516:0.004993:0.009516:0.008394:0.007616:0.007255:0.006042:0.009172:0.009516:0.004993:0.010837:0.008105:0.003835
can be maximised and performance can be improved :@0.076923:0.802070:0.493038:0.802070:0.493038:0.786788:0.076923:0.786788:0.008286:0.009407:0.010728:0.005192:0.009407:0.008286:0.005192:0.015251:0.009407:0.009407:0.004885:0.015251:0.004885:0.007146:0.008286:0.009407:0.005192:0.009407:0.010728:0.009407:0.005192:0.009407:0.008286:0.007146:0.004885:0.009407:0.007309:0.015251:0.009407:0.010728:0.008286:0.008286:0.005192:0.008286:0.009407:0.010728:0.005192:0.009407:0.008286:0.005192:0.004885:0.015251:0.009407:0.007146:0.008937:0.008702:0.008286:0.009226:0.003835
with the help of ABC model. In order to set up Activity :@0.076923:0.818045:0.493002:0.818045:0.493002:0.802763:0.076923:0.802763:0.013767:0.004704:0.005843:0.010547:0.004215:0.005843:0.010547:0.008105:0.004215:0.010547:0.008105:0.004704:0.009226:0.004215:0.009226:0.007019:0.004215:0.012809:0.010547:0.010547:0.004215:0.015070:0.009226:0.009226:0.008105:0.004704:0.004704:0.004215:0.005843:0.010547:0.004215:0.009226:0.006965:0.009226:0.008105:0.006965:0.004215:0.005843:0.009226:0.004215:0.006965:0.008105:0.005843:0.004215:0.010547:0.009226:0.004215:0.012809:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003835
Based Costing, the resource cost should be identified and :@0.076923:0.834020:0.493346:0.834020:0.493346:0.818737:0.076923:0.818737:0.010439:0.009118:0.006857:0.007996:0.009118:0.003148:0.010439:0.009118:0.006857:0.005735:0.004595:0.010439:0.008955:0.004595:0.003148:0.005735:0.010439:0.007996:0.003148:0.006857:0.007996:0.006857:0.009100:0.010439:0.006857:0.007996:0.007996:0.003148:0.007996:0.009118:0.006857:0.005735:0.003148:0.006857:0.010439:0.009118:0.010439:0.004595:0.009118:0.003148:0.009118:0.007996:0.003148:0.004595:0.009118:0.007996:0.010439:0.005735:0.004595:0.004613:0.004505:0.007996:0.009118:0.003148:0.009118:0.010439:0.009226:0.003835
classified in direct and indirect costs. Direct costs can be :@0.076923:0.849995:0.493038:0.849995:0.493038:0.834712:0.076923:0.834712:0.008105:0.004704:0.009226:0.006965:0.006965:0.004704:0.004613:0.004613:0.008105:0.009226:0.003347:0.004704:0.010547:0.003347:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.003347:0.009226:0.010547:0.009226:0.003347:0.004704:0.010547:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.003347:0.008105:0.009226:0.006965:0.005843:0.006965:0.004704:0.003347:0.011687:0.004704:0.006965:0.008105:0.008105:0.005843:0.003347:0.008105:0.009226:0.006965:0.005843:0.006965:0.003347:0.008105:0.009226:0.010547:0.003347:0.009226:0.008105:0.003835
allocated directly to the services. However, the indirect :@0.076923:0.865970:0.492948:0.865970:0.492948:0.850687:0.076923:0.850687:0.009226:0.004704:0.004704:0.009226:0.008105:0.009064:0.005843:0.008105:0.009226:0.004469:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.004179:0.009226:0.004469:0.005843:0.009226:0.004469:0.005843:0.010547:0.008105:0.004469:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.004704:0.004469:0.012809:0.008883:0.013062:0.008105:0.008521:0.008105:0.005536:0.004704:0.004469:0.005843:0.010547:0.008105:0.004469:0.004704:0.010547:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.003835
costs will be identified and it can be allocated by specific :@0.076923:0.881945:0.492984:0.881945:0.492984:0.866662:0.076923:0.866662:0.008105:0.009226:0.006965:0.005843:0.006965:0.003492:0.013767:0.004704:0.004704:0.004704:0.003492:0.009226:0.008105:0.003492:0.004704:0.009226:0.008105:0.010547:0.005843:0.004704:0.004613:0.004613:0.008105:0.009226:0.003492:0.009226:0.010547:0.009226:0.003492:0.004704:0.005843:0.003492:0.008105:0.009226:0.010547:0.003492:0.009226:0.008105:0.003492:0.009226:0.004704:0.004704:0.009226:0.008105:0.009064:0.005843:0.008105:0.009226:0.003492:0.008684:0.009226:0.003492:0.006965:0.009226:0.008105:0.008105:0.004704:0.004613:0.004613:0.008105:0.003835
cost distribution procedure. :@0.076923:0.897919:0.287902:0.897919:0.287902:0.882637:0.076923:0.882637:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.004704:0.006965:0.005843:0.006965:0.004704:0.009226:0.010547:0.005843:0.004704:0.009226:0.010547:0.003835:0.009226:0.006965:0.009226:0.008105:0.008105:0.009226:0.010547:0.006965:0.007761:0.004704:0.003835
This ABC model operates with the help of  :@0.092301:0.913894:0.492966:0.913894:0.492966:0.898612:0.092301:0.898612:0.011578:0.011578:0.005735:0.007996:0.011687:0.013840:0.011578:0.011578:0.011687:0.016101:0.010258:0.010258:0.009136:0.005735:0.011687:0.010258:0.010258:0.009136:0.007833:0.010095:0.006875:0.009136:0.007996:0.011687:0.014799:0.005735:0.006875:0.011578:0.011687:0.006875:0.011578:0.009136:0.011687:0.011578:0.009136:0.005735:0.010258:0.011687:0.010258:0.004704:-0.000181:0.003835
following steps::@0.510840:0.354775:0.626949:0.354775:0.626949:0.339492:0.510840:0.339492:0.004704:0.009226:0.004704:0.004704:0.008883:0.013767:0.004704:0.010547:0.009226:0.003835:0.006965:0.005843:0.008105:0.009226:0.006965:0.004704
Figure 3: Steps of  Activity Based Costing:@0.554421:0.386724:0.894861:0.386724:0.894861:0.371295:0.554421:0.371295:0.010185:0.005663:0.009805:0.011488:0.008123:0.009425:0.004034:0.011307:0.004903:0.004034:0.009805:0.006965:0.009769:0.010547:0.008105:0.004034:0.010366:0.006006:0.003003:0.004034:0.012628:0.009226:0.006965:0.005500:0.009425:0.005663:0.006965:0.009226:0.004034:0.012248:0.009986:0.008105:0.009425:0.010746:0.004034:0.012067:0.010366:0.008105:0.006965:0.005663:0.011687:0.009805