Activity Dictionary
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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
