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The fixed costs are usually allocated to units of output on the basis of direct labor hours, machine hours, or material costs.Accelerated Commercial Release Operations Support System (ACROSS): A Canada Customs system to speed the release of shipments by allowing electronic transmission of data to and from Canada Customs 24 hours a day, 7 days a week.ABI: * Abnormal Demand: Demand in any period that is outside the limits established by management policy.

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2) A method of measuring random samples of lots or batches of products against predetermined standards.

Accessibility: A carrier's ability to provide service between an origin and a destination.

The C-class contains 60 to 70% of the items, and represents about 10 to 30% of the dollar volume.

ABC Costing: ABC Inventory Control: An inventory control approach based on the ABC volume or sales revenue classification of products (A items are highest volume or revenue, C - or perhaps D - are lowest volume SKUs.) 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.


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