activity


activity
In activity-based costing systems, any operation performed within an organization that causes costs to be incurred. Examples of activities therefore include processing an order, writing a letter, designing a product, and visiting a customer. The number of activities identified as such will vary from organization to organization. Activity-based costing is founded on the recognition that resources generate costs, activities consume resources, and cost objects (products, services, or customers) consume activities. For purposes of cost allocation, activities may be divided into several different categories:
• Batch-level activities, i. e. those activities that are performed each time a batch of goods is handled or processed. The cost incurred depends on the number of batches run rather than on the number of units in the batch. The cost is not therefore dependent on the volume of units. See batch costing
• Product-sustaining-level activities, i. e. activities relating to specific products that must be carried out regardless of how many units are produced and sold.
• Unit-level activities, i. e. activities that must be performed for each unit of production.
• Customer-level activities, i. e. activities that are carried out for a customer but are not related to a specific product. See also facility-sustaining activity

Big dictionary of business and management. 2014.

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  • Activity — may mean: *action, in general *physical activity * Activity , an alternative name for the game charades * Activity , a task. * Activity , the ability of a piece to influence the game in chess * Activity , the rate of a catalytic reaction, such as …   Wikipedia

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  • Activity — Daten zum Spiel Autor Ulrike und Paul Catty, Maria und Josef Ernst Führer Verlag Piatnik (1990), Discovery Toys (1995) Erscheinungsjahr 1990 Art Gesellschaftsspiel Mitspieler …   Deutsch Wikipedia

  • activity — UK US /ækˈtɪvəti/ noun ► [U] a situation in which a lot of things are happening or being done: business/commercial/economic activity »Any conflict has the potential to disrupt business activity. »manufacturing/marketing/trading activity… …   Financial and business terms

  • Activity — Ac*tiv i*ty, n.; pl. {Activities}. [Cf. F. activit[ e], LL. activitas.] The state or quality of being active; nimbleness; agility; vigorous action or operation; energy; active force; as, an increasing variety of human activities. The activity of… …   The Collaborative International Dictionary of English

  • activity — [n1] state of being active action, activeness, animation, bustle, enterprise, exercise, exertion, hustle, labor, life, liveliness, motion, movement; concepts 1,748 Ant. idleness, immobility, inactivity, indolence, inertia, laziness, sluggishness… …   New thesaurus

  • activity — [ak tiv′ə tē] n. pl. activities 1. the quality or state of being active; action 2. energetic action; liveliness; alertness 3. a normal function of the body or mind 4. an active force 5. any specific action or pursuit [recreational activities] …   English World dictionary

  • Activity — Activity. См. Активность. (Источник: «Металлы и сплавы. Справочник.» Под редакцией Ю.П. Солнцева; НПО Профессионал , НПО Мир и семья ; Санкт Петербург, 2003 г.) …   Словарь металлургических терминов

  • Activity — См. Активность Термины атомной энергетики. Концерн Росэнергоатом, 2010 …   Термины атомной энергетики

  • activity — I noun assignment, campaign, cause, crusade, drive, endeavor, enterprise, function, interest, movement, operation, pursuit, undertaking, venture, work II index agency (legal relationship), business (affair) …   Law dictionary

  • activity — (n.) c.1400, active or secular life, from O.Fr. activité, from M.L. activitatem (nom. activitas), a word in Scholastic philosophy, from L. activus (see ACTIVE (Cf. active)). Meaning state of being active, briskness, liveliness recorded from… …   Etymology dictionary


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