Activity Dictionary


Activity Dictionary
A list of particular activities that are utilized in activity-based costing (ABC) analysis. The list consists of descriptions of a variety of activities, including a description of the activity, inputs, outputs, suppliers, customers and cost drivers. An activity dictionary is intended to help decision-makers determine and improve the efficiency of an operation as it pertains to costing.

An activity dictionary simplifies the activity analysis process by listing activities by function, department and business process. Managers, consultants and other practitioners of activity-based costing may use an activity dictionary to help define key metrics and look for ways to improve operations.


Investment dictionary. . 2012.

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