noun
activity-based costing; ABC
Business accounting term. Refers to a costing method that assigns overhead costs to products based on activities.
活動基準原価計算は、製造間接費をより正確に製品に割り当てる手法です。
Activity-based costing is a method that more accurately allocates manufacturing overhead to products.
Compound of 活動 (activity), 基準 (standard/basis), 原価 (cost), and 計算 (calculation). A direct translation of the English term 'activity-based costing'.