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Start a new application to Appalachian Bible College. Create New Account. This will allow you to save your application and finish it at a later time Appalachian Bible College introduces the Servant's Support Scholarship covering 65% of Room & Board! Activity-based costing (ABC) is a costing method that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption by each. This model assigns more indirect costs into direct costs compared to conventional costing.. CIMA, the Chartered Institute of Management Accountants defines ABC as an approach to the costing. Contact Us 400 East Tryon Road Raleigh NC 27610 Phone: (919) 779-0700 Fax: (919) 662-3583