The best replacement for activity based costing is traditional costing.

Лучшие альтернативы к activity based costing можно упорядочить следующим образом:
★★★★★  traditional costing
★★★★  activity based management
★★★  absorption costing
★★  job costing
★★  process costing
★★  standard costing
★★  functional based costing
★★  job order costing
★  variable costing
★  traditional cost accounting
★  balanced scorecard
★  traditional approach
★  throughput accounting
  traditional costing method
  traditional absorption
  traditional cost allocation
  volume based costing
  traditional method
  target costing
  traditional costing system
  marginal costing
  product costing
  traditional system
  functional based
  cost accounting
  lean accounting
  traditional absorption costing
  balance scorecard
  traditional methods
  theory of constraints

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