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ABC System: In cost management, a system that maintains financial and operating data on an organization's resources, activities, drivers, objects and measures.

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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.