activity-based cost component
[æk'tɪvəti beɪst kɒst kəm'poʊnənt]
nounpl: activity-based cost components
componente de custo baseado em atividades
1. In activity-based costing (ABC), a specific element or factor that contributes to the total cost of a product or service by tracking the actual consumption of resources by various business activities
The activity-based cost component for machine setup time was calculated by dividing total setup costs by the number of production runs.
O componente de custo baseado em atividades para o tempo de configuração da máquina foi calculado dividindo os custos totais de configuração pelo número de execuções de produção.
2. A measurable or identifiable part of the total cost structure in ABC systems that represents the resource consumption associated with a particular activity
Labor hours represent an important activity-based cost component in manufacturing environments.
As horas de trabalho representam um importante componente de custo baseado em atividades em ambientes de manufatura.
This is a technical term primarily used in accounting and business management contexts. It originated from the Activity-Based Costing (ABC) methodology developed in the 1980s-1990s. In Brazil, the term is increasingly adopted in corporate environments, especially in larger companies and multinational corporations that implement ABC systems for more accurate cost management and pricing strategies. In the USA, it is standard terminology taught in business schools and used extensively in cost accounting and management accounting practices.
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