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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.ABI: * Abnormal Demand: Demand in any period that is outside the limits established by management policy.This demand may come from a new customer or from existing customers whose own demand is increasing or decreasing.Accounts Payable (A/P): The value of goods and services acquired for which payment has not yet been made.Accounts Receivable (A/R): The value of goods shipped or services rendered to a customer on whom payment has not been received. Accreditation: Certification by a recognized body of the facilities, capability, objectivity, competence, and integrity of an agency, service, operational group, or individual to provide the specific service or operation needed.For example, the Registrar Accreditation Board accredits those organizations that register companies to the ISO 9000 Series Standards.Accredited Standards Committee (ASC): A committee of ANSI chartered in 1979 to develop uniform standards for the electronic interchange of business documents.
Acceptance Sampling: 1) The process of sampling a portion of goods for inspection rather than examining the entire lot.ABC Classification: Classification of a group of items in decreasing order of annual dollar volume or other criteria.This array is then split into three classes called A, B, and C.2) A method of measuring random samples of lots or batches of products against predetermined standards.
Accessibility: A carrier's ability to provide service between an origin and a destination.The A group represents 10 to 20% by number of items, and 50 to 70% by projected dollar volume.