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Acronym	Definition
ABC	Australian Broadcasting Corporation
ABC	American Broadcasting Company (US radio and TV network)
ABC	Alphabet
ABC	Airways, Breathing, Circulation (CPR)
ABC	Associated Builders and Contractors
ABC	Alcoholic Beverage Control
ABC	Activity-Based Costing
ABC	ATP-Binding Cassette
ABC	Association of Bridal Consultants
ABC	A Better Chance (organization)
ABC	Advanced Base Camp
ABC	Antibiotics
ABC	Audit Bureau of Circulations
ABC	Agricultural Bank of China
ABC	Australian Broadcasting Commission
ABC	Arab Banking Corporation
ABC	American Born Chinese
ABC	A Business Community
ABC	Action on Behalf of Children (awards)
ABC	American Botanical Council
ABC	Advance Base Camp (Everest)
ABC	Arms, Back and Chest (various meanings)
ABC	ABC Conjecture (problem in pure mathematics)
ABC	Active Body Control (DaimlerChrysler)
ABC	Aberdeen Boat Club (Hong Kong)
ABC	Anti-Bullying Charity
ABC	Archbishop of Canterbury (Anglican Church)
ABC	American Board Certified (various organizations)
ABC	American Bowling Congress
ABC	America's Blood Centers
ABC	Adult Bible Class
ABC	A Bittorrent Client (computing)
ABC	Adult Boot Camp (sports; various locations)
ABC	Asahi Broadcasting Corporation (est. 1951; Japan)
ABC	Amber BlackBerry Converter (software)
ABC	Abacavir (aka Ziagen; GlaxoSmithKline)
ABC	Architectural Building Components (Houston, TX)
ABC	AmerisourceBergen (pharmaceutical wholesaler stock symbol)
ABC	Anarchist Black Cross
ABC	Already Been Checked
ABC	Advanced Bionics Corporation
ABC	Advanced Breast Cancer
ABC	American Baptist Church
ABC	Askham Bryan College (UK)
ABC	American Bird Conservancy
ABC	Antecedent-Behavior-Consequence (psychology)
ABC	Alcoholic Beverage Commission
ABC	Asian Brown Cloud (air pollution; aka Atmospheric Brown Cloud)
ABC	Atalanta Bergamasca Calcio (Italian football club)
ABC	Auto Battery Charger (various companies)
ABC	Analytical and Bioanalytical Chemistry (journal; Springer)
ABC	Asian Badminton Championship
ABC	Albuquerque/Bernalillo County (New Mexico)
ABC	Alpha Bravo Charlie (Pakistan TV show)
ABC	Another Bittorrent Client
ABC	Action Breast Cancer
ABC	Altimeter, Barometer and Compass (various companies)
ABC	Argyll and Bute Council (UK)
ABC	Atlanta Bread Company
ABC	American Baptist Convention (1950-1972)
ABC	Amitabha Buddhist Centre (Singapore)
ABC	Abstract Base Class
ABC	Amy's Baking Company (Kitchen Nightmares)
ABC	Australian Bodycare Continental
ABC	Airport Business Center (various locations)
ABC	Argentina, Brazil, Chile
ABC	Another Bad Creation (Child Rap Group)
ABC	Atanasoff-Berry Computer
ABC	Audit & Business Consulting
ABC	Avidin-Biotin-Peroxidase Complex (immunohistochemistry stain)
ABC	American Black Chamber (Herbert Yardley book)
ABC	American Business Consulting (various locations)
ABC	Accounting & Business Consulting (various locations)
ABC	Adaptive Behavior and Cognition (psychology)
ABC	Access to Basic Care
ABC	Artificial Birth Control
ABC	Atlantic Beach Club (Rhode Island)
ABC	Aruba, Bonaire, Curacao (islands)
ABC	Appalachian Brewing Company (Collegeville, PA)
ABC	Art Business Centre (various locations)
ABC	Africa Business Conference
ABC	Always Be Closing
ABC	Acute Bacterial Conjunctivitis
ABC	Advanced Bitrate Calculator
ABC	Automatic Binary Computer
ABC	Active Brake Control
ABC	American Broadcasting Corporation
ABC	Active Body Control
ABC	Active Broadcast Control
ABC	Atanasoff Berry Computer
ABC	Administration and Billing Center
ABC	Anheuser-Busch Companies (brewer)
ABC	Agencies, Boards and Commissions (Oklahoma)
ABC	Always Be Careful
ABC	Agência Brasileira de Cooperação (Brasil)
ABC	Accelerate Brain Cancer (Washington, DC)
ABC	Anti Bullying Campaign
ABC	Allerdale Borough Council (UK)
ABC	Aneurysmal Bone Cyst
ABC	American Book Center (European bookstore chain)
ABC	Advocating on Behalf of Children (various organizations)
ABC	Advanced Business Computing (various locations)
ABC	Almond Board of California
ABC	Anything But Chardonnay
ABC	Al Bano Carrisi (singer)
ABC	American Broadcasting Corporation (less common)
ABC	Acceptable Biological Catch
ABC	A Balanced Curriculum
ABC	Automatic Brightness Control
ABC	Assignment for the Benefit of Creditors (bankruptcy law; various states)
ABC	American Benefits Council
ABC	Association for Business Communication
ABC	Airborne Corps
ABC	Acid Black Cherry (musical pop personality)
ABC	Accredited Business Communicator (International Association of Business Communicators)
ABC	A Benihana Christmas (TV show)
ABC	Access to Broadband Campaign (UK)
ABC	Art Basics for Children (Belgium)
ABC	Anything But Conservative (Canadian parliamentary opposition movement, 2008)
ABC	American Board for Certification in Orthotics and Prosthetics
ABC	Arkansas Best Corporation
ABC	Azureus Bit Comet (computing)
ABC	Arlington Baptist College
ABC	Association of Black Cardiologists
ABC	Abyssinian Baptist Church
ABC	Already Been Chewed (gum)
ABC	Association of Boxing Commissions
ABC	Aboriginal Business Canada (Canadian government)
ABC	Alliance Bible Church (various locations)
ABC	Agricultural Biotechnology Center
ABC	Army Benefits Center
ABC	Arts in Basic Curriculum
ABC	Amherst Brewing Company (Amherst, MA)
ABC	AirBridge Cargo (Russian cargo air carrier)
ABC	Associated Broadcasting Company (UK; Phillippines)
ABC	American-British-Canadian
ABC	Agent Based Computing
ABC	Absorbing Boundary Condition
ABC	Atomic, Biological and Chemical
ABC	Access to Benefits Coalition
ABC	Audio Book Club
ABC	Accelerated Bridge Construction
ABC	Association of Boards of Certification
ABC	American Building Components
ABC	American Board of Criminalistics (national certifying body for the criminalistics branch of the forensic sciences)
ABC	Alberta Blue Cross (Canada)
ABC	Air Batu Campur (Malaysian dessert)
ABC	Adjuvant Breast Cancer
ABC	Allowable Biological Catch
ABC	Aoyama Book Center (Japan)
ABC	Athletic Business Conference
ABC	Army Battle Command
ABC	Agribusiness Council
ABC	Autism Behavior Checklist
ABC	Aswarding Body Consortium (UK)
ABC	Action for a Better Community (Rochester, NY)
ABC	All Bases Covered
ABC	Amended Birth Certificate (adoption)
ABC	American Bridge Company
ABC	Abbott Bioresearch Center (Massachusetts)
ABC	Academic Booster Club (schools)
ABC	American Ballet Company
ABC	Aggregate Base Course
ABC	Assistant Bureau Chief (various organizations)
ABC	Alaska Bible College
ABC	Alliance Business Center (various locations)
ABC	Animal Behavior Clinic
ABC	Academic Biomedical Centre
ABC	Advanced Bladder Cancer
ABC	Authorities, Boards and Commissions (various states)
ABC	Always Be Cool
ABC	American Boxer Club
ABC	Advanced Broadband Communications (various locations)
ABC	Atomic, Biological & Chemical
ABC	Assignment by Choice (North Carolina)
ABC	Active Birth Centre (various locations)
ABC	Achievement beyond the Classroom
ABC	Automated Batting Cage
ABC	Australian Born Chinese
ABC	Alliance for Better Campaigns (est. 1998; election campaigns)
ABC	Associated British Cinemas
ABC	Authorities Buying Consortium (Scotland, UK)
ABC	American Brittany Club
ABC	Australian Bicycle Council
ABC	Automatic Bandwidth Control
ABC	America Buckles up Children
ABC	Acid-Based Chemistry
ABC	American Blimp Corporation
ABC	Automated Building Control Systems, Inc. (Florida)
ABC	Airborne Control
ABC	Association of Black Collegians
ABC	Aspiration, Biopsy, Cytology
ABC	Association of Brethren Caregivers (Organization of the Church of the Brethren)
ABC	Available By Cell
ABC	Arts Books Crafts (various companies)
ABC	Anything but Caucasian
ABC	Advanced Bar Code
ABC	Anybody but Carolina (sports fan group)
ABC	Atlanta Black Crackers (1930s Negro-league baseball team)
ABC	Automated Blood Collection
ABC	Affiliated Business Consultants
ABC	American Barista & Coffee School (Portland, Oregon)
ABC	Advancing Blade Concept
ABC	Avoid Bad Company
ABC	America Britain Canada
ABC	Ada Bible Church (Ada, Michigan)
ABC	Association of Balkan Chambers
ABC	Automated Border Control (Pakistan)
ABC	Advanced Biotechnology Center
ABC	Adversity Builds Character
ABC	Association of Black Communicators
ABC	Atomic, Bacteriological and Chemical
ABC	Alupang Beach Club
ABC	Accuracy, Balance, Credibility
ABC	Analysis of Benefits and Costs
ABC	Automatic Boiler Control
ABC	Amador Basketball Classic (Pleasanton, CA)
ABC	Attack by Combination
ABC	Allergy Basics Center
ABC	Accurate Background Check, Inc.
ABC	Army Business Council (US DoD)
ABC	Aventis Biotech Challenge (Canada)
ABC	Association Botanique du Canada
ABC	Alternative Birth Center
ABC	Ambulance Be Coming
ABC	American Band College
ABC	American Brass Company
ABC	Accuracy Brevity Clarity (communication)
ABC	American Broadcasting Channel
ABC	Academia Britanica Cuscatleca (Santa Tecla, El Salvador school)
ABC	Aerospace Basic Course (USAF PME)
ABC	Asian-style Baby Carrier
ABC	Association of British Climbing Walls (UK)
ABC	Automatic Bar Code
ABC	Arcadia Brewing Company (Battle Creek, Michigan)
ABC	Always Buckle Children
ABC	Acceptance, Belief, Change
ABC	Andres Bonifacio College (Philippines)
ABC	Ashtrays, Broom, Chairs (Alcoholics Anonymous online slang)
ABC	Audio Bus Coupler
ABC	Accelerator-Based Conversion
ABC	Advance Booking Charter
ABC	American Beryllium Company
ABC	Alveolar Bone Crest
ABC	Advanced Bleeding Care
ABC	Amigos de Bolsa Chica (California conservation group)
ABC	Aspiration Needle Biopsy
ABC	Albuquerque Bicycle Center (Albuquerque, New Mexico)
ABC	Accounting, Banking and Compensation Branch (Public Works and Government Services Canada)
ABC	Akamai Brain Collective (band)
ABC	Akron-Bedford-Cleveland (interurban rapid transit; Ohio)
ABC	Arab Business Channel
ABC	Assigned Beacon Code (US Department of Transportation)
ABC	Aerial Bundle Cable
ABC	Accelerator Brake Clutch (driving menmonic)
ABC	ASEAN Brussels Committee
ABC	Ambulate Before Carry (EMS)
ABC	Always Believe Christ
ABC	Anything But Collies
ABC	Accept, Believe, Confess
ABC	Association of Bright Children (Toronto)
ABC	Answer Back Code
ABC	Absolute Basophil Count
ABC	Always Buy Chesterfield (advertisement)
ABC	Approval by Correspondence
ABC	Artificial Beta Cell
ABC	All Bituminous Concrete
ABC	Ashtrays, Broom, Coffee
ABC	Alliance of Business Consultants
ABC	Across Breed Comparison
ABC	Advanced Blocksorting Compressor
ABC	Australians for A Better Community (political party)
ABC	Appa Balwant Chowk (Indian book-selling neighborhood)
ABC	Always Better Control
ABC	Approximate Boundary Conditions
ABC	Adaptive Broadband Corporation (ADAP)
ABC	Absolute Band Count
ABC	Assistance to Build Classrooms
ABC	Aanvullend Beschermingscertificaat voor Geneesmiddelen (Dutch: supplementary protection certificate for medicinal products)
ABC	American Bugatti Club (est. 1960)
ABC	Antigen-Binding Cells
ABC	Always Bring Cash
ABC	Alpine Bretagne Club (French: British Alpine Club)
ABC	Ambassador Bible College
ABC	Auto Bill Calling (TSPS)
ABC	Airline Business Club
ABC	American Beauceron Club
ABC	Advantage Buying Card
ABC	Attention, Benefit, Close
ABC	Advocates for Better Communication
ABC	Aluminium, Brass & Chrome (engines)
ABC	Artesia, Bellflower, and Cerritos (southern California, USA)
ABC	Automatic Blog Content (software)
ABC	Chief Aviation Boatswain's Mate (Naval Rating)
ABC	Arc Badminton Club (France)
ABC	Abbreviated Blood Count
ABC	Alcatel Business Communications
ABC	Abstinence, Be Faithful, Correct and Consistent Use of Condoms (sex education)
ABC	Apex Baptist Church (Apex, NC)
ABC	Armidale Bowling Club (Armidale, NSW, Australia)
ABC	Abrasive Blasting & Coating, Inc.
ABC	Ancient Bavarian Conspiracy
ABC	Agency Bureau Code
ABC	Advanced Business Connection (Sprint)
ABC	American Buckle and Cartridge (WWI cartridge headstamp)
ABC	Always Believe in Children
ABC	Additional Benefits Company
ABC	Abstinence Behavioral Change
ABC	Axiobuccocervical
ABC	Agincourt Baptist Church (Agincourt, Ontario, Canada)
ABC	Amicale des Bastognards Collectionneurs (French: Friendly Collectors of Bastogne; Bastogne, Belgium)
ABC	Attack by Draw
ABC	Associated Business Consultants, Inc (Madison, WI)
ABC	Approach By Concept
ABC	America's Breakfast Council
ABC	Absolute Brain Control
ABC	Active Bias Circuit
ABC	Advisory Bolting Committee (Wichita Mountains Climbers Coalition)
ABC	Airway Breathing Cold
ABC	Air Biway Corridor (pathway for a SkimAire hovercraft ground effect machine by Air Rider Transport Inc.)
ABC	Attractive, Beneficial and Cost-Effective (construction)
ABC	Autorité Budgétaire Centrale (French: Central Fiscal Authority)
ABC	Area Backscattering Coefficient
ABC	Advanced Ball Concept
ABC	Akademischer Bridge-Club
ABC	Art Builds Communities
ABC	Agency Billing Contract
ABC	Abstinence, Being faithful, Correct and Consistent Condom use (approach to prevention of AIDS virus transmission)
ABC	Always Breastfeed Children
ABC	Antigua Beekeepers Cooperative
ABC	Air Bustle Controller
ABC	Advantage By Contact (go kart racing)
ABC	Acid Based Coating
ABC	Augusta Bridge Club (Australia)
ABC	Amicale des Bielles Commingeoises (French car club)
ABC	Advanced Base Capability
ABC	Amicale Bouliste de Clairfayts
ABC	American Building Consultants, Inc.
ABC	Automatic Balancing Control(s)
ABC	Advanced Ballistics Concepts
ABC	All Bits Combined
ABC	Alternatives of Benefits and Cost
ABC	Association pour la Biodiversite Concrète_Inyange (French)
ABC	Account and Billing Center
ABC	Accumulate-Based Coding
ABC	Asset Balance Card
ABC	Accounting, Billing, and Collecting
ABC	Asociación Benéfica Cabañeca (Benevolent Association of Cabaneca, Guatemala)
ABC	Average Backup Capacity
ABC	Alarm By Carrier
ABC	Appliqued Battle Command
ABC	Airman Basic Course (USAF)
ABC	Automatic Book Catalog
ABC	Abilene Community Band (Abilene, TX)
ABC	Association des Bèegues du Canada
ABC	Artesanato Bijutaria Calheta (Madeira)
ABC	Alpha-Brombenzyl Cyanide
ABC	Adjunct Based Capability (4ESS switch)
ABC	Applesauce Bran Cinnamon (muffins)
ABC	Advanced Base Component
ABC	Arlon Badminton Club (Belgium)
ABC	Anti Baby Condom
ABC	Asociación de Beneficiencia Cristiana (Association of Christian Beneficence, Guatemala)
ABC	Association aux Bons Collectionneurs (French: Good Collectors Association)
ABC	Associated Business Computers (India)
ABC	Advocates Business Consulting (Trinidad, CO)

References in periodicals archive

This article will attempt to provide guidance in the use of activity-based costing -- as well as highlight some of the pitfalls associated with ABC.

Activity-based costing: usage and pitfalls

decision support tool which utilizes activity-based costing techniques to analyze the costs of campus outputs" (Thomas and Lovrinic, 1994).

Effective models for assessing the costs of educational technologies

When companies realize this potential danger, the use of activity-based costing (ABC) methodologies increases within third-party logistics.

Activity-Based Costing Methodology for Third-Party Logistics Companies

Merchant: They are activity-based costing, balanced scorecards, and management control systems frameworks.

Management Accounting: Expanding Relevance

The analysis and comparison of the differences between activity-based costing and time-driven activity-based accounting are considered to be minimal with questions remaining unanswered as to the validity of the claims made about the time-driven activity-based model.

Editorial Vol. 16 Iss. 3, December 2018

Time-driven activity-based costing can identify where efficiencies may be gained within a production line, such that unit cost per time value can be reduced, decreasing the cost while increasing the value.

COST ALLOCATION CAN BE AS SIMPLE AS A-B-C

These new concepts and tools include: activity-based costing, price led costing, economic-chain costing, economic value added, and bench-marking.

Leadership and Business Wisdom - INFORMATION ON COST AND VALUE

They cover changes in cost system design and intensity of use in times of crisis: evidence from Dutch local government, beyond budgeting: distinguishing modes of adaptive performance management, assessing the main and interactive effects of activity-based costing and internal and external information systems integration on manufacturing plant operational performance, an exploratory investigation of management accounting service quality dimensions using SERVQAL and SERVPERF, learning from the experience of others: lessons on the research-practice gap in management accounting--a nursing perspective, and performance changes over difficult times for the banking sector: a branch level study.

Advances in Management Accounting

From my 2009 dissertation from Oklahoma State University and the published article that was derived from it, I developed Duration-Based Costing (DBC), a type of system that uses a time-oriented driver as an alternative to activity-based costing (ABC).

Duration-Based Costing: Utilizing Time in Assigning Costs

In this study, activity-based costing as a strategic tool from management accounting is a key determinant of firms' performance, profitability and survival.

ACTIVITY-BASED COSTING OF CANNED AND PROCESSED FOODS BUSINESSES IN THAILAND: EFFECTS ON ORGANIZATIONAL DEVELOPMENT, BUSINESS COMPETITIVENESS AND CORPORATE SUCCESS

Activity-based costing (ABC) was promoted by Cooper (1987), Cooper and Kaplan (1998), among others, to eliminate the deficiencies of the out-dated volume-based costing systems and provide more accurate information regarding a firm's cost of production, profitability, and management decision-making by focusing on the cost of each activity (Namazi, 2016a; 2106b).

Investigating the Empirical Effect of ABC Stages on the Performance of Companies