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The most difficult part of the activtiy-based cost management process is: View the Video determining how many employees to layoff each year. determining how and where to assign overhead costs. determining what the price point should be for each product. determining how many employees to hire each year.

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The most difficult part of the activity-based cost management process is B. determining how and where to assign overhead costs.

What is activity-based cost management?

Activity-based cost management is a method of allocating overheads based on identified significant business activities that cause costs.

After assigning overheads to the activities that cause them, they can then be allocated to products based on the number of activities consumed per unit.

Thus, the most difficult part of the activity-based cost management process is B. determining how and where to assign overhead costs.

Learn more about activity-based costing at https://brainly.com/question/13071859

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