Appendix B. Glossary
- ABB
- ABC
- ABM
- Activity
The actions performed as part of the production process to deliver a product or service.
- Activity Based Budgeting
The process of creating a budget based on activity cost. The process begins with forecasting demand. It then projects the activities required to meet that demand and finally calculates the cost of those activities. The budget uses these projected costs to compile a budget.
- Activity Based Costing
The calculation of costs based on the cost of the activities to deliver a product or service.
- Activity Based Management
The use of activity-based costing in management of an organization.
- Aggregate Exchanges
An exchange where ...
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