activity
81Activity coefficient — An activity coefficient [ [http://www.iupac.org/goldbook/A00116.pdf Gold Book definition] ] is a factor used in thermodynamics to account for deviations from ideal behaviour in a mixture of chemical substances. In an ideal mixture the… …
82Activity Cost Driver — A factor that influences or contributes to the expense of certain business operations. In activity based costing (ABC), an activity cost driver is something that drives the cost of a particular activity. A factory, for example, may have running… …
83Activity diagram — An activity diagram is a diagram that shows activities and actions to describe workflows. [ [http://highered.mcgraw hill.com/sites/0077110005/student view0/glossary.html Glossary of Key Terms] at McGraw hill.com. Retrieved 20 July 2008.] In the… …
84Activity Center — A pool of activity costs associated with particular processes and used in activity based costing (ABC) systems. Each activity center is separately identified and can be assigned to specific cost drivers. In this manner, a large overhead cost pool …
85activity measure — In activity based costing systems, a measure of the volume or rate of activity in an activity cost pool used as a basis for allocating costs. Ideally, the activity measure chosen will be such that any rise or fall in the measure correlates… …
86activity measure — In activity based costing systems, a measure of the volume or rate of activity in an activity cost pool used as a basis for allocating costs. Ideally, the activity measure chosen will be such that any rise or fall in the measure correlates… …
87Activity Driver Analysis — The identification and assessment of the factors that are involved in the costing of goods and services. Activity driver analysis is part of activity based costing, and helps management trace the cost of certain activities to cost objects.… …
88activity cost pool — cost pool In activity based costing, a collection of indirect costs grouped according to the activity involved. To identify the costs of each activity, cost pool managers will have to ask such questions as: • What staff are involved with the… …
89activity cost pool — cost pool In activity based costing, a collection of indirect costs grouped according to the activity involved. To identify the costs of each activity, cost pool managers will have to ask questions such as: • What staff are involved with the… …
90Activity-based costing — L’activity based costing, ou méthode ABC, est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC …
