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Compiled Glossary
Activity: Represents a logical grouping of several process steps. Various
related activities commonly comprise a complex process.
Activity- based costing: A special costing technique and model that identi-
fies activities in an organization and assigns the cost of each activity
with resources to all products and services according to their actual
consumption.
Basic task element (BTE): A discrete and easily observable (by some
medium), identifiable, and definable operation process step. BTEs are
organized in such a way that the action comprising the step is usually
relatively brief (as measured in seconds or minutes) and has ...