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Activity based costing is a form of costing that analyzes the cost of a product based on the cost of the various activities performed for it.
GeneralThe Atanasoff–Berry computer was the first automatic electronic digital computer, an early electronic digital computing device that has remained somewhat obscure. To say that it was the first is a debate among historians of computer technology. Most would probably credit John Mauchly and J. Presper Eckert, creators of the ENIAC, with the title.
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