ABB: See Activity-Based Budgeting.
ABC: See Activity-Based Costing.
ABC Costing: See Activity-Based Costing.
ABC Inventory Control: An inventory control approach based on the ABC volume or sales revenue classification of products (A items are highest volume or revenue, C—or perhaps D—are lowest-volume SKUs).
ABC Model: In cost management, a representation of resource costs during a time period that are consumed through activities and traced to products, services, and customers, or to any other object that creates a demand for the activity to be performed.
ABC System: In cost management, a system that maintains financial and operating data on an organization’s resources, activities, drivers, objects, and measures. ABC models ...