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and budgeting
Chapter 8
Labor
Materials
Subcontractors
Equipment & facilities
Travel
Comparative ±15%
Feasibility ±10%
Definitive ±5%
Lack of definition
Specification changes
External factors
WBS
Project
Plan The budget is a plan
that identifies the
Scheduling Budgeting resources, goals, and
schedule that allows a
Top-down firm to achieve those
goals.
Bottom-up
Activity-based costing (ABC)
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Activity-Based Costing