User contributions
From ControllingWiki
Achtung. Sie nutzen eine nicht mehr unterstützte Version des Internet Explorer. Es kann zu Darstellungsfehlern kommen. Bitte ziehen Sie einen Wechsel zu einer neueren Version des Internet Explorer in Erwägung oder wechseln Sie zu einer freien Alternative wie Firefox.- 21:58, 3 May 2010 diff hist +154 N Cost Element New page: Cost Element - the lowest level component of a resource1. Usually cost elements are accounts related to a given resource. == Author == Zieliński Tomasz
- 21:48, 3 May 2010 diff hist +414 N Cost Driver New page: Cost Driver - any situation or event that causes a change in the consumption of a resource, or influences quality or cycle time. An activity may have multiple cost drivers. Cost drivers do...
- 21:44, 3 May 2010 diff hist +165 N Activity Output New page: Activity Output – result of an activity that is received by the customer of an activity, e.g. final goods, services, information. == Author == Zieliński Tomasz
- 21:41, 3 May 2010 diff hist +319 N Activity Driver New page: Activity Driver - the best single quantitative measure of the frequency and intensity of the demands placed on an activity by cost objects or other activities. It is used to assign activit...
- 21:38, 3 May 2010 diff hist +630 N Activity Dictionary New page: Activity Dictionary - a listing and description of activities that provides a common/standard definition of activities across the organization. An activity dictionary can include informati...
- 21:31, 3 May 2010 diff hist +342 N Activity New page: Activity – work performed by people, equipment, technologies or facilities. Activities are usually described by the “action-verb-adjective-noun” grammar convention. Activities may oc...
- 21:27, 3 May 2010 diff hist +506 N Activity-Based Pricing New page: Activity-Based Pricing (Activity Based Pricing) - a variant of cost-plus pricing that takes into account the specific resources required to make a product. Instead of charging an arbitrary...
- 21:22, 3 May 2010 diff hist +488 N Activity-Based Management (ABM) New page: Activity-Based Management (ABM) - structuring an organization’s activities and business processes to meet customer and external needs with the least resources to produce a consistent out...
- 21:17, 3 May 2010 diff hist +362 N Activity-Based Information System (ABIS) New page: Activity-Based Information System (ABIS) – the infrastructure and contents that hold the data required by an activity-based process and/or system. This may include technology such as spe...
- 21:10, 3 May 2010 diff hist +615 N Activity-Based Costing (ABC) New page: Activity-Based Costing (ABC) – a methodology that measures the cost and performance of cost objects, activities, and resources. Cost objects consume activities and activities consume res...
