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1、管理会计专业术语词汇AbsorptioncostingAproduct-costingmethodthatassignsallmanufacturingcoststoaproduct:directmaterials,directlabor,variableoverhead,andfixedoverhead.Absorption-costing(full-costing)incomeIncomecomputedusingafunctionally-basedstatement.Costofgoodssoldincludesallvariablemanufacturingcostsandaport
2、ionoffixedfactoryoverhead.AccountingrateofreturnTherateofreturnobtainedbydividingtheaverageaccountingnetincomebytheoriginalinvestment(orbyaverageinvestment).ActivityAbasicunitofworkperformedwithinanorganization.Italsocanbedefinedasanaggregationofactionswithinanorganizationusefultomanagersforpurposes
3、ofplanning,controlling,anddecisionmaking.ActivityanalysisTheprocessofidentifying,describing,andevaluatingtheactivitiesanorganizationperforms.ActivityattributesNonfinancialandfinancialinformationitemsthatdescribeindividualactivities.ActivitybudgetingTheprocessofestimatingthedemandforeachactivitysoutp
4、utandassessingthecostofresourcesrequiredtoproducethisoutput.ActivitycapacityThenumberoftimesanactivitycanbeperformed.ActivitydictionaryAlistofactivitiesdescribedbyspecificattributessuchasname,definition,classificationasprimaryorsecondary,andactivitydriver.ActivitydriversFactorsthatmeasuretheconsumpt
5、ionofactivitiesbyproductsandothercostobjects.ActivityeliminationTheprocessofeliminatingnonvalue-addedactivities.ActivityflexiblebudgetThepredictionofwhatactivitycostswillbeasactivityusagechanges.ActivityinputsTheresourcesconsumedbyanactivityinproducingitsoutput(theyarethefactorsthatenabletheactivity
6、tobeperformed).AdministrativecostsAllcostsassociatedwiththegeneraladministrationoftheorganizationthatcannotbereasonablyassignedtoeithermarketingorproduction.Advancepricingagreements(APAs)AgreementsbetweentheInternalRevenueServiceandataxpayerontheacceptabilityofatransferprice.Theagreementisprivateand
7、isbindingonbothpartiesforaspecifiedperiodoftime.AestheticsAqualityattributethatisconcernedwiththeappearanceoftangibleproducts(forexample,styleandbeauty)aswellastheappearanceofthefacilities,equipment,personnel,andcommunicationmaterialsassociatedwithservices.AllocationAssignmentofindirectcoststocostob
8、jects.AnnuityAseriesoffuturecashflows.AppliedoverheadOverheadassignedtoproductionusingpredeterminedrates.AppraisalcostsCostsincurredtodeterminewhetherproductsandservicesareconformingtorequirements.BBalancedScorecard(SeeStrategicbasedresponsibilityaccountingsystem.)BaseperiodApriorperiodusedtosettheb
9、enchmarkformeasuringproductivitychanges.Batch-levelactivitiesActivitiesthatareperformedeachtimeabatchisproduced.BenchmarkingAnapproachthatusesbestpracticesasthestandardforevaluatingactivityperformance.Best-fittinglineThelinethatfitsasetofdatapointsthebestinthesensethatthesumofthesquareddeviationsoft
10、hedatapointsfromthelineisthesmallest.BindingconstraintsConstraintswhoseresourcesarefullyutilized.Break-evenpointThepointwheretotalsalesrevenueequalstotalcosts;thepointofzeroprofits.ActivityoutputTheresultorproductofanactivity.ActivityoutputmeasureThenumberoftimesanactivityisperformed.Itisthequantifi
11、ablemeasureoftheoutput.ActivityreductionDecreasingthetimeandresourcesrequiredbyanactivity.ActivityselectionTheprocessofchoosingamongsetsofactivitiescausedbycompetingstrategies.ActivitysharingIncreasingtheefficiencyofnecessaryactivitiesbyusingeconomiesofscale.ActivityvolumevarianceThecostoftheactuala
12、ctivitycapacityacquiredandthecapacitythatshouldbeused.Activity-basedcost(ABC)systemAcostsystemthatfirsttracescoststoactivitiesandthentracescostsfromactivitiestoproducts.Activity-basedcosting(ABC)Acostassignmentapproachthatfirstusesdirectanddrivertracingtoassigncoststoactivitiesandthenusesdriverstoas
13、signcoststocostobjects.Activity-basedmanagement(ABM)Asystemwide,integratedapproachthatfocusesmanagementsattentiononactivitieswiththeobjectiveofimprovingcustomervalueandtheprofitachievedbyprovidingthisvalue.Itincludesdriveranalysis,activityanalysis,andperformanceevaluation,anddrawsonactivity-basedcos
14、tingasamajorsourceofinformation.Activity-basedmanagement(ABM)accountingsystemAnaccountingsystemthatemphasizestheuseofactivitiesforassigningandmanagingcosts.Activity-basedresponsibilityaccountingAcontrolsystemdefinedbycenteringresponsibilityonprocessesandteamswhereactivityperformanceismeasuredinterms
15、oftime,quality,andefficiency.ActualcostingAnapproachthatassignsactualcostsofdirectmaterials,directlabor,andoverheadtoproducts.AdjustedcostofgoodssoldThecostofgoodssoldafteralladjustmentsforoverheadvariancearemade.Glossary68183_glossary_849-860.qxd1/22/042:27PMPage849BudgetcommitteeAcommitteeresponsi
16、bleforsettingbudgetarypoliciesandgoals,reviewingandapprovingthebudget,andresolvinganydifferencesthatmayariseinthebudgetaryprocess.BudgetdirectorTheindividualresponsibleforcoordinatinganddirectingtheoverallbudgetingprocess.BudgetaryslackTheprocessofpaddingthebudgetbyoverestimatingcostsandunderestimatingrevenues.BudgetsPlansofactionexpressedinfinancialterms.CCapitalbudgetingTheprocessofmakingcapitalinvestmentdecisions.Capita
