activity measure
A Dictionary of Business and Management
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2006
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© A Dictionary of Business and Management 2006, originally published by Oxford University Press 2006. (Hide copyright information)
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activity measure In
activity-based costing systems, a measure of the volume or rate of
activity in an
activity cost pool used as a basis for allocating costs. Ideally, the activity measure chosen will be such that any rise or fall in the measure correlates closely with a rise or fall in the total cost of the activity. The terms activity measure and
cost driver are therefore often used synonymously (see also
allocation base). Examples of activity measures include
direct labour hours,
machine hours, number of deliveries, units of output, and number of production run set-ups. In a large international organization there may be thousands of activity measures, whereas a smaller organization may identify only 20–30 such measures. It is important to state that there is no optimal number of activity measures for an organization. Note also that managers often identify more than one activity measure for each activity.
Some activity measures, such as labour hours, are very closely related to the volume of production, whereas others, such as the number of orders, are not.
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isoprene
Book article from: The Columbia Encyclopedia, Sixth Edition
isoprene or 2-methyl-1,3-butadiene , colorless...solvents; it boils at 34°C. The isoprene molecule contains two double bonds. It...of special catalysts; large numbers of isoprene molecules join together to form a single...
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Terpenes
Book article from: Chemistry: Foundations and Applications
...carbon building block called isoprene . It is important to note...the common building block of isoprene, terpenes can be categorized...of this system is a two-isoprene unit, so monoterpenes have...menthol, and pinene. If three isoprenes are present, as in farnesol...
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Lipids
Book article from: Chemistry: Foundations and Applications
...fatty acids, and those that are based on isoprene , a branched, five-carbon chain...the basis of phospholipid chemistry. Isoprene-Based Lipids The other class of lipid...branched five-carbon structure called isoprene, was first identified via steam distillation...
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Wallace Hume Carothers
Encyclopedia entry from: Encyclopedia of World Biography
...century that rubber on heating yields the liquid hydrocarbon isoprene, it gradually became apparent that its molecules were long chains of isoprene units; attempts to polymerize isoprene, however, merely produced sticky, rubbery substances of...
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Atmosphere and Plants
Book article from: Plant Sciences
...produce many of them. Monoterpenes and isoprenes are the best-known plant-produced...plants for defense against herbivores . Isoprene, produced by deciduous trees, spruces...stay in the plant. The production of isoprene helps plants conduct photosynthesis at...
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