Once this is carried out, the activity-based costing then allocates the cost of those activities only to products that require the activities. The method involves cost allocation and decision making since it was developed to incorporate long-term planning components and forecasts (Dorin & Diaconescu, 2014, p
machine hours have direct impact on costs incurred during production. As a result, traditional costing methods played a crucial role in managerial decisions through offering operational aspects of cost and efficiency (Utku, Cengiz & Ersoy, 2011, p