Which process is NOT used to establish the full cost of a specific activity?

Identifying all additional calculations is not a process typically involved in establishing the full cost of a specific activity. The determination of full costs typically focuses on allocating direct and indirect costs associated with an activity.

Calculating direct costs involves assessing expenses specifically tied to the activity, such as materials and labor directly attributed to it. Allocating indirect costs is essential for distributing any overhead or general expenses that cannot be directly linked to a single activity. Breaking down compensation plans may be relevant to understanding labor costs within direct costs but does not pertain to establishing the overall costs for an activity in a systematic way.

In summary, while calculating and allocating costs is crucial in establishing full costs, merely identifying calculations does not contribute to analyzing or determining those costs. It is more about the application of costs rather than identifying calculations that can help achieve a comprehensive understanding of an activity's full cost.