driver rates are calculated assuming that resources are working at full capacity, namely, the estimated cost-driver rates are usually much too high than reality.
2) The Time-Driven ABC model
Based on the time-driven ABC model, we can directly estimate the resource demands imposed by each transaction, product or customer rather than assign resource costs first to activities and then to products or
drives.
가. ① 나. ② 다. ③ 라. ④
72. 다음의 ( )에 알맞은 표현은?
The Host Committee will be glad to examine papers from all who are interested in submitting them. Ideally, these papers should not exceed five double-spaced typed pages( ), should not use notes, should treat subjects of contemporary significance, and should be interesting and readable. Accepted, presented pap