Cost Accounting Chapter 4 Key Terms
Close
Activity
Activity Analysis
Activity-based costing (ABC)
Activity-based management
(ABM)
Activity Center
Activity Driver
Batch-Level Costs
Business Value Added (BVA) Activity
Cost Driver Analysis
Cycle (lead) time
Idle Time
Inspection Time
Manufacturing Cycle Efficiency
(MCE)
Mass Customization
Non-Value Added (NVA)
Organizational-Level Cost
Pareto Principle
Process
Process Complexity
Process Map
Processing (service) Time
Product Complexity
Product-Level (process-level) Cost
Product Variety
Service Cycle Efficiency (SCE)
Transfer Time
Unit-Level Costs
Value-Added (VA) Activity
Value Chart
