activity accounting

функциональный бухгалтерский учёт

Англо-русский словарь по экономике и финансам. — М.: Экономическая школа. . 1993.

Смотреть что такое "activity accounting" в других словарях:

  • accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Accounting dictionary

  • 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 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 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… …   Accounting dictionary

  • activity 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:… …   Accounting dictionary

  • activity — In activity based costing systems, any operation performed within an organization that causes costs to be incurred. Examples of activities therefore include processing an order, writing a letter, designing a product, and visiting a customer. The… …   Accounting dictionary

  • activity ratio — A ratio used in management accounting consisting of the production achieved for an accounting period divided by the production level regarded as achievable for that period …   Accounting dictionary

  • activity analysis — In activity based costing, the identification and description of activities in an organization. Each department will determine the key activities, how many people work on the activities, and what resources are required to perform the activities.… …   Accounting dictionary

  • activity-based management — The use made by the management of an organization of activity based costing. The identification of activities and cost drivers encourages the management to review how projected cost levels compare with the activity levels achieved …   Accounting dictionary

  • activity costing — See: activity based costing …   Accounting dictionary

  • activity-based budgeting — ABB Establishing the activities that incur costs in each function of an organization, defining the relationships between activities, and using the information to decide how much resource should be allowed for each activity in the budget. ABB also …   Accounting dictionary


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