(an activity)
61activity dictionary — A complete listing of the activities included in an organization s activity based costing system. The activity dictionary will give a precise definition of each activity. This will help managers to calculate a cost for each activity. See:… …
62activity — /æk tɪvɪti/ noun the fact of being active or busy ● a low level of business activity ● There was a lot of activity on the Stock Exchange. ♦ monthly activity report a report by a department on what has been done during the past month ▪▪▪… …
63Activity Based Costing — Die Prozesskostenrechnung (PKR) ist ein Instrument, das die Kosten der indirekten Leistungsbereiche (z. B. Beschaffung, Marketing, Vertrieb und Logistik) abbildet und eine beanspruchungsgerechtere Verteilung dieser Gemeinkosten ermöglicht. Sie… …
64Activity based cost — Die Prozesskostenrechnung (PKR) ist ein Instrument, das die Kosten der indirekten Leistungsbereiche (z. B. Beschaffung, Marketing, Vertrieb und Logistik) abbildet und eine beanspruchungsgerechtere Verteilung dieser Gemeinkosten ermöglicht. Sie… …
65Activity Charge — A fee charged to cover the servicing costs of an account. An activity charge is triggered by an activity or event, and should follow a fee schedule outlined in the account contract. These fees can be based on teller and non teller activities.… …
66Activity Cost Pool — In managerial accounting, a set of costs which are incurred when certain operations are performed within the organization. By accounting for all of the costs incurred in a specific activity with a pool, it is simpler to assign those costs to… …
67activity — ac|tiv|i|ty [ æk tıvəti ] noun *** 1. ) uncount things that people do: These environmental changes are the result of human activity. Economic activity was greater during the first part of the year. Airline employees should always be on the watch… …
68activity — [[t]æktɪ̱vɪti[/t]] ♦♦ activities 1) N UNCOUNT Activity is a situation in which a lot of things are happening or being done. We will see an extraordinary level of activity in the market for UK government bonds. ...the electrical activity of the… …
69activity-based costing — ABC method; = activity costing A system of cost allocation proposed by Professors Johnson and Kaplan in their book Relevance Lost: The Rise and Fall of Management Accounting (1987), in which they questioned accounting techniques based on… …
70activity-based costing — ABC; activity costing A system of costing proposed by Professors Johnson and Kaplan in their book Relevance Lost: The Rise and Fall of Management Accounting (1987), in which they questioned accounting techniques based on absorption costing Their… …
