FRAMEWORK

Activity-Based Costing

Activity-based costing assigns overhead to products and customers by the activities they actually consume, exposing hidden cross-subsidies that volume-based costing hides. This template builds an ABC model.

Deliverable CodeCT-FW-040

Versionv1.0

CategoryStrategy Frameworks

PublishedFebruary 22, 2026

Reading time24 min

Prepared byStratenity Advisory Team

IntelligenceStrategic issuesIndustryCross-industryPracticeEnterprise StrategyFocus01 Industry Intelligence

activity-based costingactivity dictionaryactivity drivers and the rate cardcosting assignsassigns overheadoverhead productsproducts customerscustomers activities

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Activity-Based Costing

Stratenity is the AI Operating System for Strategic Execution™.

Stratenity is the AI Operating System for Strategic Execution^™.