plshelpme53
07.04.2020 •
Business
Activity-based costing and bottom-up budgeting share the step of:
A. Identifying activities that consume resources and assigning costs to them.
B. Tending to overestimate project costs due to the lack of involvement by top management.
C. Identifying cost drivers associated with each activity.
D. Assigning costs to projects by multiplying the cost driver rate times the volume of units.
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Ответ:
It is trying to cultivate non peak demand. (B)
Explanation:
Non Peak demand are Minimum demand, hence in the case of Ceasar Park Hotel, they decided to promote mini vacation weekends for non business customers as a way of increasing the demand of their services during the weekends.
The Ceasar Park Hotel, observed that the weekends are relatively quiet, thus, they introduced 'the mini vacation weekends', as a way of 'cultivating non peak demand'.