{"id":371,"date":"2015-09-29T22:01:40","date_gmt":"2015-09-29T22:01:40","guid":{"rendered":"https:\/\/courses.candelalearning.com\/managacct2x10xmaster\/?post_type=chapter&#038;p=371"},"modified":"2015-09-29T22:01:40","modified_gmt":"2015-09-29T22:01:40","slug":"glossary-5","status":"publish","type":"chapter","link":"https:\/\/courses.lumenlearning.com\/suny-managacct\/chapter\/glossary-5\/","title":{"raw":"Glossary","rendered":"Glossary"},"content":{"raw":"<h3>GLOSSARY<\/h3>\r\n<div>\r\n<p class=\"GTkeytermbody\"><strong><span class=\"GTstrongemphasis\">Activity-based costing<\/span><\/strong> A costing method that first assigns costs to activities, then assigns costs to products based on their consumption of activities.<\/p>\r\n<p class=\"GTkeytermbody\"><span class=\"GTstrongemphasis\"><strong>Activity center<\/strong> <\/span>An activity center is a unit of the organization that performs some activity.<\/p>\r\n<p class=\"GTkeytermbody\"><strong><span class=\"GTstrongemphasis\">Cost driver<\/span><\/strong> A cost driver is an activity or transaction that causes costs to be incurred.<\/p>\r\n<p class=\"GTkeytermbody\"><\/p>\r\n\r\n<\/div>","rendered":"<h3>GLOSSARY<\/h3>\n<div>\n<p class=\"GTkeytermbody\"><strong><span class=\"GTstrongemphasis\">Activity-based costing<\/span><\/strong> A costing method that first assigns costs to activities, then assigns costs to products based on their consumption of activities.<\/p>\n<p class=\"GTkeytermbody\"><span class=\"GTstrongemphasis\"><strong>Activity center<\/strong> <\/span>An activity center is a unit of the organization that performs some activity.<\/p>\n<p class=\"GTkeytermbody\"><strong><span class=\"GTstrongemphasis\">Cost driver<\/span><\/strong> A cost driver is an activity or transaction that causes costs to be incurred.<\/p>\n<p class=\"GTkeytermbody\">\n<\/div>\n","protected":false},"author":1195,"menu_order":6,"template":"","meta":{"_candela_citation":"[]","CANDELA_OUTCOMES_GUID":"","pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":""},"chapter-type":[],"contributor":[],"license":[],"class_list":["post-371","chapter","type-chapter","status-publish","hentry"],"part":323,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapters\/371","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/users\/1195"}],"version-history":[{"count":1,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapters\/371\/revisions"}],"predecessor-version":[{"id":372,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapters\/371\/revisions\/372"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/parts\/323"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapters\/371\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/media?parent=371"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapter-type?post=371"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/contributor?post=371"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/license?post=371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}