管理会计专业术语词汇AAbsorption costing A product-costingmethod that assigns all manufacturingcosts to a product: direct materials,direct labor, variable overhead, andfixed overhead.Absorption-costing (full-costing) incomeIncome computed using afunctionally-based statement. Cost ofgoods sold includes all variable manufacturingcosts and a portion offixed factory overhead.Accounting rate of return The rate ofreturn obtained by dividing the averageaccounting net income by the originalinvestment (or by average investment).Activity A basic unit of work performedwithin an organization. It alsocan be defined as an aggregation ofactions within an organization usefulto managers for purposes of planning,controlling, and decision making.Activity analysis The process of identifying,describing, and evaluating theactivities an organization performs.Activity attributes Nonfinancial andfinancial information items that describeindividual activities.Activity budgeting The process of estimatingthe demand for eachactivity’s output and assessing thecost of resources required to producethis output.Activity capacity The number oftimes an activity can be performed.Activity dictionary A list of activitiesdescribed by specific attributes suchas name, definition, classification asprimary or secondary, and activitydriver.Activity drivers Factors that measurethe consumption of activities by productsand other cost objects.Activity elimination The process ofeliminating nonvalue-added activities.Activity flexible budget The predictionof what activity costs will be asactivity usage changes.Activity inputs The resources consumedby an activity in producing itsoutput (they are the factors that enablethe activity to be performed).Administrative costs All costs associatedwith the general administrati...
