下列关于平行结转分步法说法不正确的是( )。

A．各步骤可以同时计算产品成本，平行汇总计入产成品成本，不必逐步结转半成品成本
B．能够直接提供按原始成本项目反映的产成品成本资料
C．不必进行成本还原，因而能够简化和加速成本计算工作
D．能提供各个步骤的半成品成本资料

Activity Based Costing (ABC) is an (11) technique that allows an organization to determine the actual (12) associated with each product and service produced by the organization without regard to the organizational structure. This chapter explains some of the uses and benefits of Activity Based Costing. We use IDEFO (13) modeling in conjunction with ABC to enable more effective business (14) design decisions.

In order to achieve the major goals of business process improvement, process simplification and improvement, FAA managers need to fully understand the cost, time, and quality of activities performed by employees or machines throughout an entire organization. ABC methods enable (15) to cost out measurements to business simplification and process improvement.

（12）是（）

A.activity

B.quality

C.cost

D.process