| 单词 | activity |
| 释义 | activity activity In activity-based costing systems, any operation performed within an organization that causes costs to be incurred. Examples of activities therefore include processing an order, writing a letter, designing a product, and visiting a customer. The number of activities identified as such will vary from organization to organization. Activity-based costing is founded on the recognition that resources generate costs, activities consume resources, and cost objects (products, services, or customers) consume activities. For purposes of cost allocation, activities may be divided into several different categories: •Batch-level activities, i.e. those activities that are performed each time a batch of goods is handled or processed. The cost incurred depends on the number of batches run rather than on the number of units in the batch. The cost is not therefore dependent on the volume of units. Seebatch costing. •Product-sustaining-level activities, i.e. activities relating to specific products that must be carried out regardless of how many units are produced and sold. •Unit-level activities, i.e. activities that must be performed for each unit of production. •Customer-level activities, i.e. activities that are carried out for a customer but are not related to a specific product. See alsofacility-sustaining activity. |
| 随便看 |
|
英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。