Accounting with SAP R/3, Integration Management with SAP R/3
A form of cost accounting that focuses on the costs of performing specific functions (processes, activities, tasks, etc.), rather than on the costs of organizational units. Activity-based costing generates more accurate cost and performance information related to specific products and services than is available to managers through traditional cost accounting approaches.
[vgl. www.thinkhdi.com/toolbox/glossary.asp (06.01.2002) , URL]