Final answer:
ABC methodology is used across various sectors including accounting and finance, banking and insurance, and human resources, making the correct answer 'All of the above'. It helps in more accurate cost management and allocation.
Step-by-step explanation:
The subject of this question is Activity-Based Costing (ABC), a methodology often used in business management and accounting. The question asks about the areas outside manufacturing where ABC is implemented, which include accounting and finance, banking and insurance, and human resources. The correct answer to the student's question is d. All of the above. ABC offers a more accurate method of cost management in various sectors by allocating costs to activities based on their use of resources. It is implemented in accounting and finance to improve budgeting and cost management, in banking and insurance for better risk assessment and profitability analysis, and in human resources to manage employee-related expenses effectively.