Flashcards
BUS 371 CH 2 Key Terms
Flashcards do conjunto (6)
- 1ActivityAn event that causes the consumption of overhead resources in an organization.
- 2Activity-based absorption costingA costing method that assigns all manufacturing overhead costs to products based on the activities performed to make those products.
- 3Activity cost poolA “bucket” in which costs are accumulated that relate to a single activity measure in an activity-based costing system.
- 4Activity measureAn allocation base in an activity-based costing system; ideally, a measure of the amount of activity that drives the costs in an activity cost pool.
- 5Batch-level activityAn activity that is performed each time a batch is handled or processed, regardless of how many units are in the batch. The amount of resources consumed depends on the number of batches run rather than on the number of units in the batch.
- 6Product-level activityAn activity that relates to specific products and typically must be carried out regardless of how many batches are run or units of product are produced and sold.
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- Flashcards on BUS 371 CH 2 Key Terms,
- Criado por
- Jamie Plym
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