By Sailesh Adhikari Activity-based costing (ABC) model is a method of assigning indirect costs to products and services (Rappold, 2006).  It was first introduced in the late 1970s by the Consortium for Advanced Management- International (CAM-I) (Quesada, 2010). ABC accounting model was designed to be applicable to any kind of organization regardless of product kinds, … Continue reading RESEARCH BRIEF: Activity-Based Costing Model (ABC Model) to evaluate the cost of CLTs from Hardwood and Softwood species.