• Activity-based costing (ABC) is a costing method that identifies activities in an organization and assigns the cost of each activity to all products and...
    20 KB (2,583 words) - 22:32, 2 December 2024
  • Activity-based management (ABM) is a method of identifying and evaluating activities that a business performs, using activity-based costing to carry out...
    3 KB (394 words) - 06:44, 2 October 2023
  • different cost accounting approaches: Activity-based costing Cost–volume–profit analysis Environmental accounting Joint cost Process costing Project accounting...
    26 KB (3,427 words) - 06:55, 26 June 2025
  • cycle cost analysis and activity-based costing, which are designed with specific aspects of the modern business environment in mind. Life-cycle costing recognizes...
    29 KB (3,202 words) - 17:26, 12 May 2025
  • Thumbnail for Robert S. Kaplan
    Palladium. Time-Driven Activity-Based Costing (TDABC) Kaplan and Steven Anderson co-developed time-driven activity-based costing, or TDABC, a methodology...
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  • could be connected. As an approach to calculation of the impact, activity-based costing (ABC) will be used for calculations of environmental costs. Emblemssvåg...
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  • operate on. Activity-based costing (ABC) aims to reduce the proportion of costs treated as overheads by allocating costs to each activity involved in...
    21 KB (2,490 words) - 15:40, 24 March 2025
  • cross-company activity-based costing: Determination of supply-chain efficiency (aggregate of cost and performance data) Detailed cost analysis (for decisions)...
    11 KB (1,354 words) - 04:05, 24 August 2023
  • Design for assembly Reverse costing Cost driver analysis Activity-based costing (ABC), which assigns a cost of each activity undertaken in the production...
    8 KB (984 words) - 20:36, 2 February 2025
  • Activity-based working (ABW) is an organizational strategic framework that recognizes that people often perform a variety of activities in their day-to-day...
    10 KB (1,218 words) - 07:42, 24 May 2025
  • to quantify cost. The use of cost objects is common within activity based costing and Grenzplankostenrechnung systems.[citation needed] Cost centre (business)...
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    is better to cost charge out on time-driven activity based costing. The superior solution for cost charge out is cost allocation based on the deployment...
    9 KB (1,193 words) - 10:41, 28 June 2024
  • management judgment as to factual relationships. Activity based costing attempts to allocate costs based on those factors that drive the business to incur...
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  • machine hours. This is related to an activity rate which is a similar calculation used in activity-based costing. A pre-determined overhead rate is normally...
    5 KB (810 words) - 08:54, 17 January 2025
  • costs Downtime costs. Cost to company (CTC) Capital expenditure (CAPEX) Operating expense (OPEX) Activity-based costing Life cycle cost analysis Total benefits...
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  • before the preparing of the job cost or batch manufacturing statement. Job costing (known by some as job order costing, a subset of which is project accounting)...
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  • Thumbnail for Willie Sutton
    rule," used in management accounting, stipulates that activity-based costing (in which activities are prioritized by necessity, and budgeted accordingly)...
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    based on the business' planning for the period in question. Directly related elements and costs are typically linked to these (activity based costing...
    16 KB (1,806 words) - 22:25, 28 June 2025
  • resistance among his own directorate's leadership, Calder instituted activity-based costing and a working-capital fund, returning the majority of his directorate's...
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  • organisation ABC analysis, an inventory categorization technique Activity-based costing, an accounting method Assignment for the benefit of creditors, a...
    11 KB (1,393 words) - 12:16, 19 June 2025
  • output/activity. The Activity Based Costing (ABC) approach relates indirect cost to the activities that drive them to be incurred. Activity Based Costing is...
    4 KB (624 words) - 04:58, 14 April 2025
  • determined by the target costing process. Target costing is defined as "a disciplined process for determining and achieving a full-stream cost at which a proposed...
    23 KB (3,109 words) - 18:34, 24 October 2024
  • and improve planning. IT cost transparency combines elements of activity based costing, business intelligence, operational monitoring and performance dashboards...
    9 KB (950 words) - 09:21, 22 May 2025
  • in the service industry, cost of operations. Activity-based costing Gold in the mine Project triangle Cost of poor quality Sower, Victor E.; Quarles, Ross;...
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  • it. Cost to Serve is considered less resource-intensive than Activity Based Costing (ABC) as it focuses on aggregate analyses around a blend of cost drivers...
    5 KB (525 words) - 05:51, 11 September 2024
  • the full manufacturing cost of producing goods; an alternative method of arriving at full cost known as activity-based costing (ABC) is often thought...
    6 KB (965 words) - 14:16, 25 February 2021
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    on the context. Some cost accounting practices such as activity-based costing will allocate fixed costs to business activities for profitability measures...
    8 KB (1,103 words) - 07:20, 13 March 2024
  • Generation of shop floor work instructions Time and cost estimates ABC – Manufacturing activity-based costing Outline of industrial organization Quality computer-aided...
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  • Thumbnail for Enterprise resource planning
    financial consolidation Management accounting: budgeting, costing, cost management, activity based costing, billing, invoicing (optional) Human resources: recruiting...
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  • ethics - Accounting information system - Accounting research - Activity-Based Costing - Assets Balance sheet - Big Four auditors - Bond - Bookkeeping...
    5 KB (422 words) - 12:00, 14 October 2024