T-Town Hockey is back in action at the Huntington Center on Saturday, November 7, when the Toledo Walleye take on Adirondack. The puck drops at 7:15 p.m., but youâll want to arrive early for the Opening Night Craft Beer Bash, taking place from 5-7 p.m. in the Aquarium.
Activity Cost Driver is measure of frequency and intensity of demand placed on activities by cost object. It is used to assign activity costs to cost objects. To carry out a value chain analysis, ABC is a necessary tool. To carry out ABC, it is necessary that cost drivers are established for different cost pools.
1 Use activity drivers to apportion the costs in the secondary cost pools to the primary cost pools. 2  Charge costs to cost objects. 3  Use an activity driver to allocate the contents of each primary cost pool to cost objects. 4  There will be a separate activity driver for each cost pool.