Activity Dictionary

Activity Dictionary - a listing and description of activities that provides a common/standard definition of activities across the organization. An activity dictionary can include information about an activity and/or its relationships, such as an activity description, business process, function source, whether value-added, inputs, outputs, supplier, customer, output measures, cost drivers, attributes, tasks, and other information as desired to describe the activity.

Literature

Bleeker R. R., Euske K. J., Activity-Based Cost Management Design Framework: Getting It Right The First Time

Author

Zieliński Tomasz