活かつ動どう基き準じゅん原げん価か計けい算さんMeaningsNoun1. activity-based costing; ABCKanji used活activity動move基fundamental準standard原original価value計measure算calculateComposed of活かつ動どうactivity (of a person, organization, animal, volcano, etc.); action; operationNoun基き準じゅんstandard; criterion; norm; benchmark; measure; gauge; basisNoun原げん価かcost price; purchase price; cost; production cost; manufacturing cost; prime costNoun計けい算さんcalculation; computation; reckoning; counting; adding up; working out; figures; consideration; estimation; expectationNoun