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ABB: See Activity Based Budgeting
ABC: See Activity Based Costing
ABC Classification: Classification of a group of items in decreasing order of annual dollar volume or other criteria. This array is then split into three classes called A, B, and C. The A group represents 10 – 20% by number of items and 50 –70% by projected dollar volume. The next grouping, B, represents about 20% of the items and about 20% of the dollar volume. The C class contains 60 – 70% of the items and represents about 10 – 30% of the dollar volume.
ABC Costing: See Activity Based Costing
ABC Inventory Control: An inventory control approach based on the ABC classification.
ABC Model: In cost management, a representation of resource costs during a time period that are consumed through activities and traced to products, services, and customers or to any other object that creates a demand for the activity to be performed.
ABC System: In cost management, a system that maintains financial and operating data on an organization’s resources, activities, drivers, objects and measures.
ABC models are created and maintained within this system.
ABM: See Activity Based Management
Abnormal Demand: Demand in any period that is outside the limits established by management policy. This demand may come from a new customer or from existing customers whose own demand is increasing or decreasing. Care must be taken in evaluating the nature of the demand: is it a volume change, is it a change in product mix, or is it related to the timing of the order?
Also see: Outlier.
ABP: See Activity Based Planning
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