{"id":163725,"date":"2026-06-10T16:59:19","date_gmt":"2026-06-10T16:59:19","guid":{"rendered":"https:\/\/digitionary.com\/dictionnaire\/abc-method\/"},"modified":"2026-06-10T18:22:19","modified_gmt":"2026-06-10T18:22:19","slug":"abc-method","status":"publish","type":"dictionnaire-dico","link":"https:\/\/digitionary.com\/en\/dictionnaire\/abc-method\/","title":{"rendered":"ABC Method"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Activity-based costing (ABC) is a cost management tool that relies on a detailed analysis of activities to allocate indirect costs. It differs from the traditional approach, which simply uses allocation keys to determine these costs. Often referred to as activity-based costing, it offers a more precise approach better suited to the complexity of modern organizational structures.<\/p>\n","protected":false},"template":"","categories-glossary":[313],"class_list":["post-163725","dictionnaire-dico","type-dictionnaire-dico","status-publish","hentry","categories-glossary-data-analytics-marketing-intelligence"],"_links":{"self":[{"href":"https:\/\/digitionary.com\/en\/wp-json\/wp\/v2\/dictionnaire-dico\/163725","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/digitionary.com\/en\/wp-json\/wp\/v2\/dictionnaire-dico"}],"about":[{"href":"https:\/\/digitionary.com\/en\/wp-json\/wp\/v2\/types\/dictionnaire-dico"}],"wp:attachment":[{"href":"https:\/\/digitionary.com\/en\/wp-json\/wp\/v2\/media?parent=163725"}],"wp:term":[{"taxonomy":"categories-glossary","embeddable":true,"href":"https:\/\/digitionary.com\/en\/wp-json\/wp\/v2\/categories-glossary?post=163725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}