activity based system


activity based system

Англо-русский экономический словарь.

Смотреть что такое "activity based system" в других словарях:

  • activity-based management — A system of management that seeks to optimize the value added activities performed by the USPS enterprise while at the same time minimizing or eliminating the non value added activities, resulting in overall improvements in the effectiveness and… …   Glossary of postal terms

  • Activity Based Costing — Die Prozesskostenrechnung (PKR) ist ein Instrument, das die Kosten der indirekten Leistungsbereiche (z. B. Beschaffung, Marketing, Vertrieb und Logistik) abbildet und eine beanspruchungsgerechtere Verteilung dieser Gemeinkosten ermöglicht. Sie… …   Deutsch Wikipedia

  • Activity based cost — Die Prozesskostenrechnung (PKR) ist ein Instrument, das die Kosten der indirekten Leistungsbereiche (z. B. Beschaffung, Marketing, Vertrieb und Logistik) abbildet und eine beanspruchungsgerechtere Verteilung dieser Gemeinkosten ermöglicht. Sie… …   Deutsch Wikipedia

  • activity-based costing — ABC method; = activity costing A system of cost allocation proposed by Professors Johnson and Kaplan in their book Relevance Lost: The Rise and Fall of Management Accounting (1987), in which they questioned accounting techniques based on… …   Accounting dictionary

  • activity-based costing — ABC; activity costing A system of costing proposed by Professors Johnson and Kaplan in their book Relevance Lost: The Rise and Fall of Management Accounting (1987), in which they questioned accounting techniques based on absorption costing Their… …   Big dictionary of business and management

  • 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… …   Investment dictionary

  • activity based costing — Fin, Gen Mgt a method of calculating the cost of a business by focusing on the actual cost of activities, thereby producing an estimate of the cost of individual products or services. Abbr. ABC EXAMPLE An ABC cost accounting system requires three …   The ultimate business dictionary

  • System Architect (software) — Infobox Software caption = System Architect with BPMN and Network Diagrams Open and Browsed name = System Architect developer = Telelogic, An IBM Company latest release version = Version 11.1 with SP1 latest release date = Released Sept 25 2008… …   Wikipedia

  • activity dictionary — A complete listing of the activities included in an organization s activity based costing system. The activity dictionary will give a precise definition of each activity. This will help managers to calculate a cost for each activity. See:… …   Accounting dictionary

  • Activity recognition — aims to recognize the actions and goals of one or more agents from a series of observations on the agents actions and the environmental conditions. Since the 1980s, this research field has captured the attention of several computer science… …   Wikipedia

  • system — sys‧tem [ˈsɪstm] noun [countable] an arrangement or organization of ideas, methods, or ways of working: • Deregulation has created worries about the stability of the country s financial system. • All staff will benefit from a well run… …   Financial and business terms

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