facility-sustaining activity

In activity-based costing, an activity that is performed to sustain the organization as a whole. Examples include security, safety, maintenance, and plant management. It is not possible to identify these costs with particular products.

Accounting dictionary. 2014.

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  • facility-sustaining activity — In activity based costing, an activity that is performed to sustain the organization as a whole. Examples include security, safety, maintenance, and plant management. It is not possible to identify these costs with particular products …   Big dictionary of business and management

  • facility-sustaining activities — Fin activities undertaken to support the organization as a whole, which cannot be logically linked to individual units of output. Accounting is a facility sustaining activity. See also hierarchy of activities …   The ultimate business dictionary

  • activity — In activity based costing systems, any operation performed within an organization that causes costs to be incurred. Examples of activities therefore include processing an order, writing a letter, designing a product, and visiting a customer. The… …   Accounting dictionary

  • activity — In activity based costing systems, any operation performed within an organization that causes costs to be incurred. Examples of activities therefore include processing an order, writing a letter, designing a product, and visiting a customer. The… …   Big dictionary of business and management

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