Bill of Activity (BOA)
Accounting with SAP R/3
A listing of activities involved in the production of a certain output (cost object), together with the number of times each component activity is performed. When these factors are extended by the cost of each component activity, the result is the total unit cost of the final cost object.
[vgl. www.thinkhdi.com/toolbox/glossary.asp (6.1.2002), URL]