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Absorbed overhead
Overhead which, by means of absorption rates, is included in costs of specific
products or saleable services, in a given period of time. Under- or
over-absorbed overhead: the difference between overhead cost incurred and
overhead cost absorbed: it may be split into its two constituent parts for
control purposes.
absorption costing
A principle whereby fixed as well as variable costs are allotted to cost units
and total overheads are absorbed according to activity level. The term may be
applied where production costs only, or costs of all functions are so allotted.
action lists
Defined actions, allocated to recovery teams and individuals, within a phase of
a plan. These are supported by reference data.
alert
Warning that an incident has occurred.
alert phase
The first phase of a Business Continuity Plan in which initial emergency
procedures and damage assessments are activated.
allocated cost
A cost that can be directly identified with a business unit.
application portfolio
An information system containing key attributes of applications deployed in a
company. Application portfolios are used as tools to manage the business value
of an application throughout its lifecycle.
apportioned cost
A cost that is shared by a number of business units (an indirect cost). This
cost must be shared out between these units on an equitable basis.
asset
Component of a business process. Assets can include people, accommodation,
computer systems, networks, paper records, fax machines, etc.
asynchronous/synchronous
In a communications sense, the ability to transmit each character as a
self-contained unit of information, without additional timing information. This
method of transmitting data is sometimes called start/stop. Synchronous working
involves the use of timing information to allow transmission of data, which is
normally done in blocks. Synchronous transmission is usually more efficient than
the asynchronous method.
availability
Ability of a component or service to perform its required function at a stated
instant or over a stated period of time. It is usually expressed as the
availability ratio, i.e., the proportion of time that the service is actually
available for use by the customers within the agreed service hours.
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