Commonly Used Terms
Activity Based Budgeting (ABB)
An approach to budgeting where a company uses an understanding of its activities and driver relationships to quantitatively estimate workload and resource requirements as part of an ongoing business plan. Budgets show the types, number of and cost of resources that activities are expected to consume based on forecasted workloads. The budget is part of an organization’s activity-based planning process and can be used in evaluating its success in setting and pursuing strategic goals.
C
Currency Adjustment Factor (CAF)
Cross-docking
Cost, Insurance and Freight (CIF)
Cost and Freight (CFR)
Contract of Carriage
Container Yard (CY)
Completely Knocked Down (CKD)
Certificate of Origin (CO)
Cellular Vessel
Carriers
Carrier's Lien
Carriage Paid To (CPT)
Carriage And Insurance Paid To (CIP)
Carnet
Cargo Agents Settlement System (CASS)
Q
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