Questions:
1. What is the nature of an activity?
2. What are the main points of difference between traditional overhead cost allocation and activity-based costing?
3. What are the benefits claimed for activity-based costing?
4. What have researchers found about the range of methods of overhead absorption used in practice?
5. How have researchers used a case study in long-term observation of a change to ABC?
6. How can an ABC framework help in modelling the costs of a public service?