行走的孤狼 发起了提问 2016-08-11 00:00

apics apicsA 作业成本法

问答 Activity-based costing (ABC)

In activity-based cost accounting, a model-by time period of resource costs created as a result of activities related to products or services or other items causing the activity to be carried out. Syn : activity-based cost accounting, activity-based costing model....

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Activity-based costing system

A set of activity-based cost accounting models that collectively define data on an organization's resources, activities, drivers, objects, and measurements.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Activity-based management (ABM)

The use of activity-based costing information about cost pools and drivers, activity analysis, and business processes to identify business strategies; improve product design, manufacturing, and distri bution; and remove waste from operations. See: activity-based cost accounting....

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Activity-based planning (ABP)

In activity-based cost accounting a continuing definition of activity and resource requirements (for both financial and operational systems) based on future demand for products or services by specific customer needs. Demand for resources is related to resource availability; capacity overages and shortfalls are corrected. Activity-based budgeting is derived from the outputs of ABP....

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Activity-on-arc network

Syn: activity-on-arrow network.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Activity-on-arrow network (AOA)

A project management network diagram in which the passage of time, via activities, takes place on the arrows. The start of an activity is represented by the tail of the arrow, and the completion of th e activity is represented by the tip of the arrow. The sequence of the arrows represents the sequence of activities. Arrows are connected by nodes, which are usually circles. Syn: activity-on-arc netw ork, arrow diagram method, event-on-arrow network....

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Activity-on-node network (AON)

A project management network diagram in which the passage of time, via activities, takes place on circles called nodes. each node contains a number representing the estimated duration of the activity it represents. Nodes are connected by arrows that show precedence relationships. Syn: event-on-node network precedence diagram method....

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Actual cost of work performed

The direct costs actually incurred in, and the indirect costs applied to, accomplishing work performed within a given time period. These costs should reconcile with the contractor's incurred-cost ledg ers, which are regularly audited by the client....

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Actual cost system

A cost system that collects costs historically as they are applied to production and allocates indirect costs to products based on the specific costs and achieved volume of the products.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Actual costs

The labor, material, and associated overhead costs that are charged against a job as it moves through the production process.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Actual demand

Actual demand is composed of customer orders (and often allocations of items, ingredients, or raw materials to production or distribution). Actual demand nets against or "consumes" the forecast, depen ding upon the rules chosen over a time horizon. For example, actual demand will totally replace forecast inside the sold-out customer order backlog horizon (often called the demand time fence) but wil l net against the forecast outside this horizon based on the chosen forecast consumption rule....

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Actual duration

The difference between the actual start date of a project activity and the current date (if the activity is still in progress) or the difference between the actual start date of a project activity and the actual completion date (if the activity is completed)....

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Actual finish date

In project management, the date on which an activity in a project was actually completed.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Actual start date

In project management, the date on which an activity in a project was actually started.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Actual volume

Actual output expressed as a volume of capacity. It is used in the calculation of variances when compared to demonstrated capacity (practical capacity) or budgeted capacity.

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