Direct costing is a method iin which the cost of a product or operation is determined by allocating to it an appropriate portion of the variable (direct) costs.
from what i can tell sui, direct costing is the same :X and i have an article about ABB vs direct costing, just pondering if i can use it for my ABB vs ABC assignment :P
"Activity based costing attempts to show the relationship between overhead costs and the activities (not products) that cause them." Guess direct costing doesn't.