In contrast, it defines operational ABM as "actions, based on activity driver analysis, that increase efficiency, lower costs and improve asset utilisation".
What does AD stand for?
AD stands for Activity Driver
This definition appears somewhat frequently and is found in the following Acronym Finder categories:
- Organizations, NGOs, schools, universities, etc.
See other definitions of AD
We have 84 other meanings of AD in our Acronym Attic
- Acquisition Directorate
- Acquisition Doppler
- Acronym Dictionary
- Activating Domain
- Active Delivery
- Active Directory
- Active Duty
- Activity Director
- Activity Discard (ITU-T)
Samples in periodicals archive:
It's based on the idea (or structure) that many line items in a plan have an inherent unit/rate/amount architecture that's the basis for linking together activity driver and financial relationships.
Using a single driver assumes an average cost for each activity driver.
The total cost of each activity was then assigned to the various bank services using the activity driver relationships identified by participants (e.
After the costs of the two activities are calculated and pooled, these costs are assigned to the cost objects (blue and red widgets) based on the activity driver (the number of purchase orders) traceable to either product.
1994): There has been little systematic analysis of why an ABC system with multiple cost pools, activity drivers and allocation bases generates more accurate product costs.
This approach allows managers to vary the underlying activity drivers in business processes in order to study the impact of different levels in the process itself.
The second is that the accuracy of the final cost objects is much less sensitive to the timecard data and much more sensitive to the activity drivers and the entire network structure of the cost assignment system.