direct tracing of costs driver tracing of costs and allocation of costs discussion board question help

Much of what was discussed in Chapter 2 had to do with the types of cost assignment — direct tracing of costs, driver tracing of costs, and allocation of costs.  Please discuss you understanding of these types as they relate to a manufacturing company.  How do you believe the different methods of tracing costs interfaces with the book’s discussion of both a traditional cost management system and an activity-based management system?