活かつ動どう基き準じゅん原げん価か計けい算さん

noun

activity-based costing; ABC

Business accounting term. Refers to a costing method that assigns overhead costs to products based on activities.

• 活かつ動どう基き準じゅん原げん価か計けい算さんは、製せい造ぞう間かん接せつ費ひをより正せい確かくに製せい品ひんに割わり当あてる手しゅ法ほうです。

  Activity-based costing is a method that more accurately allocates manufacturing overhead to products.