Activity-Built Costing Program: Some interest-founded cost-accounting designs one to together defines studies toward a corporation’s info, points, people, items, and you may strategies.
Activity-Founded Government (ABM): An abuse centering on treating items inside providers process because route to consistently increase the well worth acquired because of the customers and the profit made in the bringing one well worth. AMB uses interest-created rates information and gratification measurements so you’re able to determine government action. Get a hold of Hobby-Centered Costing.
Activity-Depending Think (ABP): Activity-dependent thought (ABP) was a procedure to decide hobby and you can investment conditions (both financial and you can functional) according to the constant consult of products otherwise qualities by specific customer demands.
Hobby Dictionary:An email list and you can description out-of things that give a common/important concept of products along side company. A job dictionary include information Senior Sites dating online regarding an activity and you may/or their dating, such as for example passion description, team process, form supply, if value-added, inputs, outputs, merchant, customers, production methods, cost drivers, features, tasks, or any other recommendations while the desired to define the experience.
Hobby Driver: The best unmarried quantitative measure of brand new volume and intensity of the fresh requires put on a task of the costs stuff and other items. It’s used to assign interest will set you back so you’re able to costs items or even other things.
Government after that selects one situation to make use of due to the fact formal plan
Interest Peak: A description off brand of issues determined by the working city. Product-relevant activity account start around equipment, batch, and unit levels. Customer-relevant activity profile start around buyers, market, station, and enterprise levels. Læs videre “Money conditions is compared to information readily available and ability products is actually identified and you can managed”