Activity Based Costing is an accounting system that assigns costs to products based on the resources they consume The costs of all activities are traced to the product for which they are performed Overhead costs are also traced to a particular product rather than spread arbitrarily across all product lines The true cost of a product can be determined with much more fidelity than was previously available with a traditional accounting system An ABC system gives visibility to how effectively resources are being used and how all activities contribute to the cost of a product
the elementary stages of any subject (usually plural); "he mastered only the rudiments of geometry"
Audit Bureau of Circulation Organization which conducts audits of magazines and newspapers circulation numbers
1 CRS Advanced booking charters 2 Slang The islands of the Netherlands Antilles -- Aruba, Bonaire, and Curacao
American Broadcasting Company Wrong word Sources disagree on this name, but it is styled American Broadcasting Companies (plural) in (CP) Caps and Spelling; Merriam-Webster's Collegiate Dictionary, 10th ed ; The Persons, Places & Things Spelling Dictionary; the Random House Compact Unabridged Dictionary, Addenda Section; and Infoplease com (accessed 11-Sep-99) Encarta Online says the corporation was American Broadcasting Companies (ABC), Incorporated, until 1986 Through mergers it became Capital Cities/ABC, Inc , in 1986 and ABC, Inc , in 1996
American Board for Certification in Orthotics and Prosthetics, A certification board for individuals and facilities providing orthotic and prosthetic services Established 1948
Activity-Based Costing Cost accounting where activities are identified and all costs of performing them are calculated, providing actual costs chargeable by product, product line, customer, supplier, etc Accurately identifies sources of profit and loss A key element of ECR implementation
Aluminum Brass Chrome: aluminum piston, running in a chrome plated brass sleeve see also: AAC
Audit Bureau of Circulations : Audits and publishes 'net paid' circulation estimates for member publications (newspapers and magazines)
"American Broadcating Company" Network that broadcasts the US "WLiiA?" in the US and Canada Also broadcasts "The Drew Carey Show" (SEE: "DCS") and "The Wayne Brady Show" (SEE: "WBS")
America's Blood Centers - A national organization of independent blood centers previously called Council of Community Blood Centers (CCBC)
American Bowling Congress official rule making body for ten pin bowling for its members in the US, Canada, Puerto Rico and US military bases worldwide; founded in 1895 and headquartered in Greendale, Wisconsin, 5301 S 76th Street 53129