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From ControllingWiki
Achtung. Sie nutzen eine nicht mehr unterstützte Version des Internet Explorer. Es kann zu Darstellungsfehlern kommen. Bitte ziehen Sie einen Wechsel zu einer neueren Version des Internet Explorer in Erwägung oder wechseln Sie zu einer freien Alternative wie Firefox.- 18:41, 4 May 2010 diff hist +354 N Theoretical Capacity New page: Theoretical Capacity From ControllerWiki (unreviewed) Jump to: navigation, search Theoretical Capacity – an output level that can be theoretically achieved, i.e. when a resource is expl...
- 18:36, 4 May 2010 diff hist +798 N The Whale Curve of Customer Profitability New page: The Whale Curve of Customer Profitability From ControllerWiki (unreviewed) Jump to: navigation, search The Whale Curve of Customer Profitability - depicts the profit contribution profile ...
- 18:33, 4 May 2010 diff hist +534 N The Death Spiral New page: The Death Spiral From ControllerWiki (unreviewed) Jump to: navigation, search The Death Spiral - if the company (incorrectly) tries to unitize the sales and marketing costs across the pr...
- 18:07, 4 May 2010 diff hist +186 N Supplier New page: Supplier From ControllerWiki (unreviewed) Jump to: navigation, search Supplier – organizational unit (inner or outer) that provides an activity input. == Author == Zieliński Tomasz
- 18:05, 4 May 2010 diff hist +516 N Strategic ABM New page: Strategic ABM From ControllerWiki (unreviewed) Jump to: navigation, search Strategic ABM - is about “doing the right things”, using ABC information to decide which products to develop...
- 18:03, 4 May 2010 diff hist +350 N Resources New page: Resources From ControllerWiki (unreviewed) Jump to: navigation, search Resources - economic elements applied or used in the performance of activities or to directly support cost object. ...
- 18:00, 4 May 2010 diff hist +311 N Resource Output Measure New page: Resource Output Measure From ControllerWiki (unreviewed) Jump to: navigation, search Resource Output Measure – measure of resource capacity, e.g. man-hour, machine-hour. Its usage provi...
- 17:58, 4 May 2010 diff hist +700 N RCA - Resource Consumption Accounting New page: RCA - Resource Consumption Accounting From ControllerWiki (unreviewed) Jump to: navigation, search RCA - Resource Consumption Accounting - is formally defined as a dynamic, fully integrat...
- 17:52, 4 May 2010 diff hist +837 N Process output measure New page: Process output measure From ControllerWiki (unreviewed) Jump to: navigation, search Process output measure - measure of whether a process or activity is achieving its goals. At every leve...
- 17:50, 4 May 2010 diff hist +320 N Process New page: Process From ControllerWiki (unreviewed) Jump to: navigation, search Process - a series of time-based activities that are linked to complete a specific output. == Literature == Bleeker ...
- 17:48, 4 May 2010 diff hist +411 N Practical Capacity New page: Practical Capacity From ControllerWiki (unreviewed) Jump to: navigation, search Practical Capacity - theoretical capacity adjusted for expected conditions: training of new hires, equipmen...
- 17:46, 4 May 2010 diff hist +255 N Pool Resource New page: Pool Resource From ControllerWiki (unreviewed) Jump to: navigation, search Pool Resource - a group of resources related by skill, department or function. == Literature == http://www.4pm...
- 17:44, 4 May 2010 diff hist +419 N Performance Measure New page: Performance Measure From ControllerWiki (unreviewed) Jump to: navigation, search Performance Measure - indicators of the work performed and the results achieved in an activity, process, ...
- 17:39, 4 May 2010 diff hist +533 N Operational ABM New page: Operational ABM From ControllerWiki (unreviewed) Jump to: navigation, search Operational ABM - is about “doing things right”, using ABC information to improve efficiency. Those activi...
- 17:35, 4 May 2010 diff hist +318 N Input New page: Input From ControllerWiki (unreviewed) Jump to: navigation, search Input - the event (such as physical or electronic documents) that triggers an activity. An activity may have more than o...
- 17:30, 4 May 2010 diff hist +381 N Full Product Cost New page: Full Product Cost From ControllerWiki (unreviewed) Jump to: navigation, search Full Product Cost - cost that includes not only the costs of direct materials and direct labor, but also par...
- 17:27, 4 May 2010 diff hist +383 N Full Customer Cost New page: Full Customer Cost From ControllerWiki (unreviewed) Jump to: navigation, search Full Customer Cost - cost that includes not only the costs of all production and nonproduction activities r...
- 17:24, 4 May 2010 diff hist +226 N Fixed Cost New page: Fixed Cost From ControllerWiki (unreviewed) Jump to: navigation, search Fixed Cost – in relation to a resource, it’s a cost that does not change with changes in level of resource out...
- 21:18, 3 May 2010 diff hist +329 N Customer units New page: Cost Object - Anything for which we want separate cost information (1). Typical cost objects include services, current and new customers, channels, and projects (2). == Literature == (1)...
- 21:14, 3 May 2010 diff hist +329 N Cost Object New page: Cost Object - Anything for which we want separate cost information (1). Typical cost objects include services, current and new customers, channels, and projects (2). == Literature == (1)...
- 20:58, 3 May 2010 diff hist +154 N Cost Element New page: Cost Element - the lowest level component of a resource1. Usually cost elements are accounts related to a given resource. == Author == Zieliński Tomasz
- 20:48, 3 May 2010 diff hist +414 N Cost Driver New page: Cost Driver - any situation or event that causes a change in the consumption of a resource, or influences quality or cycle time. An activity may have multiple cost drivers. Cost drivers do...
- 20:44, 3 May 2010 diff hist +165 N Activity Output New page: Activity Output – result of an activity that is received by the customer of an activity, e.g. final goods, services, information. == Author == Zieliński Tomasz
- 20:41, 3 May 2010 diff hist +319 N Activity Driver New page: Activity Driver - the best single quantitative measure of the frequency and intensity of the demands placed on an activity by cost objects or other activities. It is used to assign activit...
- 20:38, 3 May 2010 diff hist +630 N Activity Dictionary New page: Activity Dictionary - a listing and description of activities that provides a common/standard definition of activities across the organization. An activity dictionary can include informati...
- 20:31, 3 May 2010 diff hist +342 N Activity New page: Activity – work performed by people, equipment, technologies or facilities. Activities are usually described by the “action-verb-adjective-noun” grammar convention. Activities may oc...
- 20:27, 3 May 2010 diff hist +506 N Activity-Based Pricing New page: Activity-Based Pricing (Activity Based Pricing) - a variant of cost-plus pricing that takes into account the specific resources required to make a product. Instead of charging an arbitrary...
- 20:22, 3 May 2010 diff hist +488 N Activity-Based Management (ABM) New page: Activity-Based Management (ABM) - structuring an organization’s activities and business processes to meet customer and external needs with the least resources to produce a consistent out...
- 20:17, 3 May 2010 diff hist +362 N Activity-Based Information System (ABIS) New page: Activity-Based Information System (ABIS) – the infrastructure and contents that hold the data required by an activity-based process and/or system. This may include technology such as spe...
- 20:10, 3 May 2010 diff hist +615 N Activity-Based Costing (ABC) New page: Activity-Based Costing (ABC) – a methodology that measures the cost and performance of cost objects, activities, and resources. Cost objects consume activities and activities consume res...
