1: Activity Cost Pool 2: Activity measure 3: Duration driver 4: First stage allocation 5: Second stage allocation 6: Transaction driver 7: Unit-level activities 8: Batch-level activites 9: Activity-based costing 10: Organization-sustaining activitesMatching

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The process by which activity rates are used to apply costs to products and customers in ABC.

An allocation base in an ABC system, ideally, a measure of the amount of activity that drives the costs in an activity cost pool.

A costing method based on activities that is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity and therefore fixed as well as variable costs.

A "bucket" in which costs are accumulated that relate to a single activity measure in an ABC system.

A simple count of the number of times an activity occurs

Activities that are carred out regardless of which customers are served, which products are produced, how many batches are fun , or how many units are made.

A measure of the amount of time required to perfrom an activity

Activities that are performed each time a unit of output is produced

Activities that are performed each time a batch of goods is handled or processed, regardless of how many units are in the batch

The process by which overhead costs are assigned to activity cost pools in an ABC system