The purpose of this article is to explore activity-based costing with its derivative. that is time-driven activity-based costing and fuzzy time-driven activity-based costing via some relevant researches and observe significance of this systems in sophisticated business environment. Activity-based costing is a costing system with two phases that track cost from activity to product. The... https://www.mariameetsanna.com/product-category/protective-nail-and-skin-oil/