How Activity-Based Costing Changes the Profit Story: A Simple Visual Breakdown

 


This infographic breaks down Activity-Based Costing (ABC) using a simple cookie-factory example, showing how two products that look equally profitable can have completely different real costs. 
We compare the OG Cookie vs. the Choco Fill Cookie across resource usage, machine time, quality checks, and overhead consumption to reveal how ABC uncovers true profitability. 

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