activity
91Activity Capacity — The degree to which a particular action is expected to perform. Activity capacity refers to an activity s upper threshold of performance based on historical results and future expectations. An example could be the rate of output for a machining… …
92activity coefficient — Number expressing the ratio of a substance s chemical activity to its molar concentration (see mole). The measured concentration of a substance may not be an accurate indicator of its chemical effectiveness as represented by the equation for a… …
93Activity Dictionary — A list of particular activities that are utilized in activity based costing (ABC) analysis. The list consists of descriptions of a variety of activities, including a description of the activity, inputs, outputs, suppliers, customers and cost… …
94Activity (UML) — In Unified Modeling Language an activity is a major task, that must take place in order to fulfill an operation contract. Therefore, an activity can represent: * the invocation of an operation, * a step in a business process, or * an entire… …
95Activity Sequence-Sensitive — A calculation used in activity based costing for determining the costs associated with activities based on particular time based processes. Activity sequence sensitive is a means of determining the costs of an activity dependent upon the order in …
96activity 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:… …
97Activity 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… …
98Activity 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… …
99Activity Charge — A fee charged to cover the servicing costs of an account. An activity charge is triggered by an activity or event, and should follow a fee schedule outlined in the account contract. These fees can be based on teller and non teller activities.… …
100Activity Cost Pool — In managerial accounting, a set of costs which are incurred when certain operations are performed within the organization. By accounting for all of the costs incurred in a specific activity with a pool, it is simpler to assign those costs to… …
