管理会计专业术语词汇.docVIP

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 Reve