管理会计专业术语词汇
A
Absorption costing A product-costing
method that assigns all manufacturing
costs to a product: direct materials,
direct labor, variable overhead, and
fixed overhead.
Absorption-costing (full-costing) income
Income computed using a
functionally-based statement. Cost of
goods sold includes all variable manufacturing
costs and a portion of
fixed factory overhead.
Accounting rate of return The rate of
return obtained by dividing the average
accounting net income by the original
investment (or by average investment).
Activity A basic unit of work performed
within an organization. It also
can be defined as an aggregation of
actions within an organization useful
to managers for purposes of planning,
controlling, and decision making.
Activity analysis The process of identifying,
describing, and evaluating the
activities an organization performs.
Activity attributes Nonfinancial and
financial information items that describe
individual activities.
Activity budgeting The process of estimating
the demand for each
activity’s output and assessing the
cost of resources required to produce
this output.
Activity capacity The number of
times an activity can be performed.
Activity dictionary A list of activities
described by specific attributes such
as name, definition, classification as
primary or secondary, and activity
driver.
Activity drivers Factors that measure
the consumption of activities by products
and other cost objects.
Activity elimination The process of
eliminating nonvalue-added activities.
Activity flexible budget The prediction
of what activity costs will be as
activity usage changes.
Activity inputs The resources consumed
by an activity in producing its
output (they are the factors that enable
the activity to be performed).
Administrative costs All costs associated
with the general administration
of the organization that cannot be
reasonably assigned to either marketing
or production.
Advance pricing agreements (APAs)
Agreements between the Internal Revenue
Service and a taxpayer on the
acceptability of a transfer price. The
agreement is private and is binding
on both parties for a specified period
of time.
Aesthetics A quality attribute that is
concerned with the appearance of
tangible products (for example, style
and beauty) as well as the appearance
of the facilities, equipment, personnel,
and communication materials associated
with services.
Allocation Assignment of indirect
costs to cost objects.
Annuity A series of future cash flows.
Applied overhead Overhead assigned
to production using predetermined
rates.
Appraisal costs Costs incurred to determine
whether products and services
are conforming to requirements.
B
Balanced Scorecard (centeringSee Strategicbased
responsibility accounting
system.)
Base period A prior period used to
set the benchmark for measuring productivity
changes.
Batch-level activities Activities that
are performed each time a batch is
produced.
Benchmarking An approach that uses
best practices as the standard for
evaluating activity performance.
Best-fitting line The line that fits a set
of data points the best in the sense
that the sum of the squared deviations
of the data points from the line
is the smallest.
Binding constraints Constraints
whose resources are fully utilized.
Break-even point The point where total
sales revenue equals total costs;
the point of zero profits.
Activity output The result or product
of an activity.
Activity output measure The number
of times an activity is performed. It is
the quantifiable measure of the output.
Activity reduction Decreasing the time
and resources required by an activity.
Activity selection The process of
choosing among sets of activities
caused by competing strategies.
Activity sharing Increasing the efficiency
of necessary activities by using
economies of scale.
Activity volume variance The cost of
the actual activity capacity acquired
and the capacity that should be used.
Activity-based cost (ABC) system A
cost system that first traces costs to
activities and then traces costs from
activities to products.
Activity-based costing (ABC) A cost
assignment approach that first uses
direct and driver tracing to assign

版权声明：本站内容均来自互联网，仅供演示用，请勿用于商业和其他非法用途。如果侵犯了您的权益请与我们联系QQ:729038198，我们将在24小时内删除。