ABC System: In cost management, a system that maintains financial and operating data on an organization's resources, activities, drivers, objects and measures.
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.
The committee develops and maintains US generic standards (X12) for Electronic Data Interchange.
Accumulation Bin: A place, usually a physical location, used to accumulate all components that go into an assembly before the assembly is sent out to the assembly floor.
Acceptance Number: In quality management, 1) A number used in acceptance sampling as a cut off at which the lot will be accepted or rejected.