管理会计专业术语词汇AAbsorptioncostingAproduct-costingmethodthatassignsallmanufacturingcoststoaproduct:directmaterials,directlabor,variableoverhead,andfixedoverhead.Absorption-costing(full-costing)incomeIncomecomputedusingafunctionally-basedstatement.Costofgoodssoldincludesallvariablemanufacturingcostsandaportionoffixedfactoryoverhead.AccountingrateofreturnTherateofreturnobtainedbydividingtheaverageaccountingnetincomebytheoriginalinvestment(orbyaverageinvestment).ActivityAbasicunitofworkperformedwithinanorganization.Italsocanbedefinedasanaggregationofactionswithinanorganizationusefultomanagersforpurposesofplanning,controlling,anddecisionmaking.ActivityanalysisTheprocessofidentifying,describing,andevaluatingtheactivitiesanorganizationperforms.ActivityattributesNonfinancialandfinancialinformationitemsthatdescribeindividualactivities.ActivitybudgetingTheprocessofestimatingthedemandforeachactivity’soutputandassessingthecostofresourcesrequiredtoproducethisoutput.ActivitycapacityThenumberoftimesanactivitycanbeperformed.ActivitydictionaryAlistofactivitiesdescribedbyspecificattributessuchasname,definition,classificationasprimaryorsecondary,andactivitydriver.ActivitydriversFactorsthatmeasuretheconsumptionofactivitiesbyproductsandothercostobjects.ActivityeliminationTheprocessofeliminatingnonvalue-addedactivities.ActivityflexiblebudgetThepredictionofwhatactivitycostswillbeasactivityusagechanges.ActivityinputsTheresourcesconsumedbyanactivityinproducingitsoutput(theyarethefactorsthatenabletheactivitytobeperformed).AdministrativecostsAllcostsassociatedwiththegeneraladministrationoftheorganizationthatcannotbereasonablyassignedtoeithermarketingorproduction.Advancepricingagreements(APAs)AgreementsbetweentheInternalRevenueServiceandataxpayerontheacceptabilityofatransferprice.Theagreementisprivateandisbindingonbothpartiesforaspecifiedperiodoftime.AestheticsAqualityattributethatisconcernedwiththeappearanceoftangibleproducts(forexample,styleandbeauty)aswellastheappearanceofthefacilities,equipment,personnel,andcommunicationmaterialsassociatedwithservices.AllocationAssignmentofindirectcoststocostobjects.AnnuityAseriesoffuturecashflows.AppliedoverheadOverheadassignedtoproductionusingpredeterminedrates.AppraisalcostsCostsincurredtodeterminewhetherproductsandservicesareconformingtorequirements.BBalancedScorecard(SeeStrategicbasedresponsibilityaccountingsystem.)BaseperiodApriorperiodusedtosetthebenchmarkformeasuringproductivitychanges.Batch-levelactivitiesActivitiesthatareperformedeachtimeabatchisproduced.BenchmarkingAnapproachthatusesbestpracticesasthestandardforevaluatingactivityperformance.Best-fittinglineThelinethatfitsasetofdatapointsthebestinthesensethatthesumofthesquareddeviationsofthedatapointsfromthelineisthesmallest.BindingconstraintsConstraintswhoseresourcesarefullyutilized.Break-evenpointThepointwheretotalsalesrevenueequalstotalcosts;thepointofzeroprofits.ActivityoutputTheresultorproductofanactivity.ActivityoutputmeasureThenumberoftimesanactivityisperformed.Itisthequantifiablemeasureoftheoutput.ActivityreductionDecreasingthetimeandresourcesrequiredbyanactivity.ActivityselectionTheprocessofchoosingamongsetsofactivitiescausedbycompetingstrategies.ActivitysharingIncreasingtheefficiencyofnecessaryactivitiesbyusingeconomiesofscale.ActivityvolumevarianceThecostoftheactualactivitycapacityac...
