Term · Topic

Activity-Based Costing

Q: What is Activity-Based Costing?

Activity-Based Costing (ABC) is a management accounting method that attributes indirect and overhead costs to products, services, or customers based on the activities that consume resources, to provide a more granular view of cost and profitability. Expanded Explanation 1. Technical Function and Core Characteristics ABC identifies and defines activities within an organization, assigns resource costs to those activities, and then allocates activity costs to cost objects such as products,

Activity-based costing is a management accounting method that attributes indirect and overhead costs to products, services, or customers based on resource-consuming activities, providing granular cost and profitability data for pricing, process analysis, budgeting, and enterprise performance management in complex organizations.

What this term record gives an agent

Vendors describe the same technology in different words. This record pins down what "Activity-Based Costing" means and ties it to the companies and coverage that use it, so an agent compares like with like.

One definition

A plain definition plus how it's used, what it's often confused with and why it matters.

Neighboring terms

Related terms in the same glossary, so an agent can widen or narrow a search the way the market does.

Get this term

The same record, four ways in. No key needed to try it.

MCP

curl -X POST https://mcp.decisioninsights.ai/api/mcp-public \
  -H "content-type: application/json" \
  -H "accept: application/json, text/event-stream" \
  -d '{"id":1,"jsonrpc":"2.0","method":"tools/call","params":{"arguments":{"slug":"activity-based-costing-abc"},"name":"di_get_term"}}'

REST

GET https://api.decisioninsights.ai/api/public/v1/glossary/e24bf164-749d-4b5f-bd3f-233afe310e05

CLI

di get-glossary --slug activity-based-costing-abc

JSON-LD

The schema.org markup this page publishes for search engines and AI agents, exactly as they read it.

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How an agent can rely on this definition

What the record lets an agent check before it uses the term in an answer.

The check	What the record shows	Where it is in the data
It's a known term	One entry, with its type (topic)	`name`
It sits in a glossary	Linked to Cost Attribution, Attribute-Based Access Control, Project Accounting, Consumption-Based Billing	`inDefinedTermSet`

View the raw record (JSON-LD)

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