第1页共42页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共42页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.ActivitydriversFactorsthatmeasure第2页共42页第1页共42页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共42页theconsumptionofactivitiesbyproductsandothercostobjects.ActivityeliminationTheprocessofeliminatingnonvalue-addedactivities.ActivityflexiblebudgetThepredictionofwhatactivitycostswillbeasactivityusagechanges.ActivityinputsTheresourcesconsumedbyanactivityinproducingitsoutput(theyarethefactorsthatenabletheactivitytobeperformed).AdministrativecostsAllcostsassociatedwiththegeneraladministrationoftheorganizationthatcannotbereasonablyassignedtoeithermarketingorproduction.Advancepricingagreements(APAs)AgreementsbetweentheInternalRevenueServiceandataxpayerontheacceptabilityofatransferprice.Theagreementisprivateandisbindingonbothpartiesforaspecifiedperiodoftime.AestheticsAqualityattributethatisconcernedwiththeappearanceoftangibleproducts(forexample,styleandbeauty)aswellastheappearanceofthefacilities,equipment,personnel,andcommunicationmaterialsassociatedwithservices.AllocationAssignmentofindirectcoststocostobjects.AnnuityAseriesoffuturecashflows.AppliedoverheadOverheadassignedtoproductionusingpredeterminedrates.AppraisalcostsCostsincurredtodeterminewhetherproductsandservicesareconformingtorequirements.BBalancedScorecard(SeeStrategicbasedresponsibilityaccountingsystem.)第3页共42页第2页共42页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共42页BaseperiodApriorperiodusedtosetthebenchmarkformeasuringproductivitychanges.Batch-levelactivitiesActivitiesthatareperformedeachtimeabatchisproduced.BenchmarkingAnapproachthatusesbestpracticesasthestandardforevaluatingactivityperformance.Best-fittinglineThelinethatfitsasetofdatapointsthebestinthesensethatthesumofthesquareddeviationsofthedatapointsfromthelineisthesmallest.BindingconstraintsConstraintswhoseresourcesarefullyutilized.Break-evenpointThepointwheretotalsalesrevenueequalstotalcosts;thepointofzeroprofits.ActivityoutputTheresultorproductofanactivity.ActivityoutputmeasureThenumberoftimesanactivityisperformed.Itisthequantifiablemeasureoftheoutput.ActivityreductionDecreasin...
