activity cost driver


activity cost driver
упр., учет носитель функциональных затрат* (характеристика частоты или интенсивности потребности в выполнении того или иного вида деятельности при производстве определенного продукта, выполнения конкретного заказа и т. п.; используется как инструмент отнесения затрат различных видов деятельности на себестоимость определенной калькуляционной единицы и т. д.)
See:

Англо-русский экономический словарь.

Смотреть что такое "activity cost driver" в других словарях:

  • Activity 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… …   Investment dictionary

  • Cost driver — A cost driver is the unit of an activity that causes the change of an activity cost. The Activity Based Costing (ABC) approach relates indirect cost to the activities that drive them to be incurred. In traditional costing the cost driver to… …   Wikipedia

  • cost driver — In a system of activity based costing, any factor such as number of units, number of transactions, or duration of transactions that drives the costs arising from a particular activity. When such factors can be clearly identified and measured,… …   Accounting dictionary

  • cost driver — In a system of activity based costing, any factor such as number of units, number of transactions, or duration of transactions that drives the costs arising from a particular activity When such factors can be clearly identified and measured, they …   Big dictionary of business and management

  • cost driver — An activity or factor with a *quantifiable relation to costs incurred in the achievement of an organization’s objectives. For example, the number of hours for which a production machine operates may be related to production costs in a… …   Auditor's dictionary

  • 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

  • Driver — may refer to: Contents 1 Places 2 Surnames of people 2.1 Fiction 3 Occupation and activity 3.1 …   Wikipedia

  • Activity 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… …   Deutsch Wikipedia

  • Activity 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… …   Deutsch Wikipedia

  • activity 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… …   Accounting dictionary

  • activity 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… …   Big dictionary of business and management


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