activity based cost accounting


activity based cost accounting

Англо-русский экономический словарь.

Смотреть что такое "activity based cost accounting" в других словарях:

  • Activity-based costing — (ABC) is a costing model that identifies activities in an organization and assigns the cost of each activity resource to products and services according to the actual consumption by each in order to generate the actual cost of products and… …   Wikipedia

  • Activity-based management — (ABM) is a method of identifying and evaluating activities that a business performs using activity based costing to carry out a value chain analysis or a re engineering initiative to improve strategic and operational decisions in an organization …   Wikipedia

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • activity-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… …   Accounting dictionary

  • activity-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… …   Big dictionary of business and management

  • cost accounting — The recording and analysis of *costs for management information purposes. Cost accounting often focuses on the costing of *units of inventory, for which there are several methodologies, including *absorption costing, *activity based costing, and… …   Auditor's dictionary

  • Activity-Based Costing - ABC — An accounting method that identifies the activities that a firm performs, and then assigns indirect costs to products. An activity based costing (ABC) system recognizes the relationship between costs, activities and products, and through this… …   Investment dictionary

  • Time-Driven Activity-Based Costing — Le Time Driven Activity Based Costing, ou méthode TDABC, est la méthode de l Activity Based Costing conduite sur une base temporelle. Elle constitue une amélioration significative et palliative aux écueils de la méthode classique ABC. Sommaire 1… …   Wikipédia en Français

  • Cost-Volume-Profit Analysis — Cost Volume profit (CVP), in managerial economics is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short run decisions. Cost volume profit (CVP) analysis expands the use of information provided by… …   Wikipedia

  • accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… …   Financial and business terms

  • Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… …   Wikipedia

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