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1、管理会计专业术语词汇AAbsorption costing A product-costingmethod that assigns all manufacturingcosts to a product: direct materials,direct labor, variable overhead, andfixed overhead.Absorption-costing (full-costing) incomeIncome computed using afunctionally-based statement. Cost ofgoods sold includes all vari
2、able manufacturingcosts and a portion offixed factory overhead.Accounting rate of return The rate ofreturn obtained by dividing the averageaccounting net income by the originalinvestment (or by average investment).Activity A basic unit of work performedwithin an organization. It alsocan be defined a
3、s an aggregation ofactions within an organization usefulto managers for purposes of planning,controlling, and decision making.Activity analysis The process of identifying,describing, and evaluating theactivities an organization performs.Activity attributes Nonfinancial andfinancial information items
4、 that describeindividual activities.Activity budgeting The process of estimatingthe demand for eachactivitys output and assessing thecost of resources required to producethis output.Activity capacity The number oftimes an activity can be performed.Activity dictionary A list of activitiesdescribed by
5、 specific attributes suchas name, definition, classification asprimary or secondary, and activitydriver.Activity drivers Factors that measurethe consumption of activities by productsand other cost objects.Activity elimination The process ofeliminating nonvalue-added activities.Activity flexible budg
6、et The predictionof what activity costs will be asactivity usage changes.Activity inputs The resources consumedby an activity in producing itsoutput (they are the factors that enablethe activity to be performed).Administrative costs All costs associatedwith the general administrationof the organizat
7、ion that cannot bereasonably assigned to either marketingor production.Advance pricing agreements (APAs)Agreements between the Internal RevenueService and a taxpayer on theacceptability of a transfer price. Theagreement is private and is bindingon both parties for a specified periodof time.Aesthetic
8、s A quality attribute that isconcerned with the appearance oftangible products (for example, styleand beauty) as well as the appearanceof the facilities, equipment, personnel,and communication materials associatedwith services.Allocation Assignment of indirectcosts to cost objects.Annuity A series o
9、f future cash flows.Applied overhead Overhead assignedto production using predeterminedrates.Appraisal costs Costs incurred to determinewhether products and servicesare conforming to requirements.BBalanced Scorecard (See Strategicbasedresponsibility accountingsystem.)Base period A prior period used
10、toset the benchmark for measuring productivitychanges.Batch-level activities Activities thatare performed each time a batch isproduced.Benchmarking An approach that usesbest practices as the standard forevaluating activity performance.Best-fitting line The line that fits a setof data points the best
11、 in the sensethat the sum of the squared deviationsof the data points from the lineis the smallest.Binding constraints Constraintswhose resources are fully utilized.Break-even point The point where totalsales revenue equals total costs;the point of zero profits.Activity output The result or producto
12、f an activity.Activity output measure The numberof times an activity is performed. It isthe quantifiable measure of the output.Activity reduction Decreasing the timeand resources required by an activity.Activity selection The process ofchoosing among sets of activitiescaused by competing strategies.
13、Activity sharing Increasing the efficiencyof necessary activities by usingeconomies of scale.Activity volume variance The cost ofthe actual activity capacity acquiredand the capacity that should be used.Activity-based cost (ABC) system Acost system that first traces costs toactivities and then trace
14、s costs fromactivities to products.Activity-based costing (ABC) A costassignment approach that first usesdirect and driver tracing to assigncosts to activities and then uses driversto assign costs to cost objects.Activity-based management (ABM) Asystemwide, integrated approach thatfocuses management
15、s attention onactivities with the objective of improvingcustomer value and the profitachieved by providing this value. Itincludes driver analysis, activityanalysis, and performance evaluation,and draws on activity-based costingas a major source of information.Activity-based management (ABM)accounting system An accounting systemthat emphasizes the use ofactivities for assigning and managingcosts.Activity-based responsibility accountingA control system defined bycentering responsibility on processesan