Activity-Based Costing - ABC


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 relationship assigns indirect costs to products less arbitrarily than traditional methods.

Some costs are difficult to assign through this method of cost accounting. Indirect costs, such as management and office staff salaries are sometimes difficult to assign to a particular product produced. For this reason, this method has found its niche in the manufacturing sector.


Investment dictionary. . 2012.

Look at other dictionaries:

  • Activity-based costing — …   Википедия

  • Activity Based Costing — …   Википедия

  • Activity Based Costing — ⇡ Prozesskostenrechnung …   Lexikon der Economics

  • ACTIVITY BASED COSTING, АВС — См. ФУНКЦИОНАЛЬНО СТОИМОСТНОЙ АНАЛИЗ (ФСА) Словарь бизнес терминов. Академик.ру. 2001 …   Словарь бизнес-терминов

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  • Функционально-стоимостной анализ (ACTIVITY-BASED COSTING)  — Процесс определения и распределения затрат с использованием первичных носителей стоимости, ориентированных на производственную и/или логистическую структуру предприятия с конечным распределением затрат по основным носителям (продуктам и услугам) …   Словарь терминов по управленческому учету

  • activity based management — Gen Mgt a management control technique that focuses on the resource costs of organizational activities and processes, and the improvement of quality, profitability, and customer value. This technique uses activity based costing information to… …   The ultimate business 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-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 …   Big dictionary of business and management

  • activity based budgeting — ABB A budgeting methodology that focuses on an organization’s cost incurring activities and operations. See *activity based costing …   Auditor's dictionary

  • Activity Driver Analysis — The identification and assessment of the factors that are involved in the costing of goods and services. Activity driver analysis is part of activity based costing, and helps management trace the cost of certain activities to cost objects.… …   Investment dictionary


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