All of the following is capital budgeting methods except 1- NPV 2- IRR 3- ABC 4- Payback period

NPV, IRR and Payback Period are Capital Budgeting Methods. ABC is not a Capital Budgeting Method

ABC, which is cost allocating method.

The Right Answer is  3 i.e ABC

3-ABC This is a costing technique not a capital budgteting method

ABC is not capital budgeting method , it's cost allocation method