Wideman Comparative Wideman Comparative Glossary of Common Project Management Terms v5.5 is copyright © R. Max Wideman, 2000-2012.

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ABC - to - Accrual Method


Definition     Editor's Choice
See Activity Based Costing

Having sufficient power, skill or resources. [D05600]

See Activity Based Management

Abstract Resource
Imaginary resource introduced so that its availability and activity requirement gives an extra means of control. For example, two jobs not being worked upon simultaneously in order to obviate an accident hazard. [D04377]

The creation of a view or model that suppresses unnecessary details to focus on a specific set of details of interest. [D04796]

See Actual Cost

The use of methods for completing work in a shorter time than previously planned or required by the contract. [D04904]

See Acceptance. [D05601]

Acceptability Criteria
A limit or limits placed upon the degree of non-conformance permitted in material expressed in definitive operational terms. [D00001]

Acceptable Quality Level ("AQL")
The maximum percent defective (or the maximum number of defects per hundred units) that, for the purpose of sampling inspection, can be considered satisfactory as a process average. [D00002]

 MIL-STD 105
The act of taking custody based on satisfactory verification. [D03972]

Approval (of results). [D00003]

The act of an authorized representative of the government by which the government, for itself or as agent for another, assumes ownership of existing identified supplies tendered or approves specific services rendered as partial or complete performance of the contract. [D00004]

 002 46.101
The formal process of accepting delivery of a product or a deliverable. [D00005]

The formal process of accepting the delivery of a deliverable or product normally based on verifying that it is in accordance with the Product Description. [D03584]

An action by which the customer accepts ownership of software products as a partial or complete performance of a contract. [D04679]

The gaining of agreement by the customer that the deliverables produced by the project meet the criteria defined by that customer. [D05871]

Acceptance Criteria
Performance requirements and essential conditions that have to be achieved before project deliverables are accepted. [D04378]

A prioritized list of criteria that the final product(s) must meet before the customer will accept them; a measurable definition of what must be done for the final product to be acceptable to the customer. They should be defined as part of the project brief and agreed between customer and supplier no later than the project initiation stage. They should be documented in the project initiation document. [D05235]

 PRNC2 2002
Acceptance Letters
Four (or more) formal letters written during the final Stage(s) of a project, i.e. Systems, Operations, Security, User and Business Acceptance Letters. [D03585]

Acceptance Management
The process by which deliverables produced by a project are reviewed and accepted by a customer. [D05872]

Acceptance Number
The maximum number of defects or defective units in the sample that will permit acceptance of the inspection lot or batch. [D00006]

Acceptance Planning
The process identifying the milestones, criteria and standards for the acceptance of deliverables by the customer. [D05873]

Acceptance Review
A control gate to ascertain verification and acceptance. [D03974]

A specification compliance control gate or check point at which adherence to expectations of the service or deliverables is verified. Performed at any level of the system or process. [D04312]

A control gate at which the buyer determines that the item presented for acceptance complies with its specification. Acceptance Reviews occur at all levels in the system hierarchy. The verification results are presented as evidence of specification compliance. [D00007]

 VPM p291-4
Acceptance Test
A formal, pre-defined test conducted to determine the compliance of the deliverable item(s) with the acceptance criteria. [D04566]

A predefined test to prove an equipment will perform the allotted task. [D00008]

Tests conducted in accordance with an approved verification plan and approved test procedures. Tests are best conducted by an independent organization and witnessed by a representative of the buyer for compliance with the test procedure and verification plan. [D03973]

Acceptance Test Procedure ("ATP")
Detailed step-by-step instructions for the setup, operation, and evaluation of tests. The procedure includes the approach to sampling and statistical quality control. [D03975]

Acceptance Testing
Formal testing conducted to determine whether or not a system satisfies its acceptance criteria and to enable the customer to determine whether or not to accept the system. [D05161]

The recorded decision or formal sign off by the customer, that an output or sub-output has satisfied the documented requirements and may be delivered to the customer or used in the next part of the process. [D05236]

Ability to enter the site of the project works and/or the necessary project data. [D02343]

The provision of suitable space and/or arrange to include additional requirements without processing a scope change. [D02344]

Accomplishment Value
See Earned Value. [D05874]

A listing or statement of fiscal, corporate or project cost data. [D02345]

Being answerable to one's superior in an organization for the exercise of one's authority and the performance of one's duties. See also Responsibility. [D00010]

Being answerable for results. [D00009]

Accountability Matrix
See Responsibility/Accountability Matrix. [D00011]

Accountability/Responsibility Matrix
A structure which relates the project organization structure to the work breakdown structure; assures that each element of the project scope of work is assigned to a responsible individual. [D00012]

Answerable for success or failure. [D05237]

Responsible, answerable. [D03976]

A person responsible for maintaining fiscal or corporate accounts.
Editor's Note: For one who maintains project accounts, see Project Accountant. Note that skills required for project accounting are not the same mix as for corporate accounting. [D02347]

See Project Accounting. [D02348]

In project accounting, a set of cost statements that display the current status of the project and future status upon completion. [D02346]

Accounts Payable
List of debts owed based on the purchase of services, inventory, supplies, etc. [D05875]

Accounts Receivable
List of monies due on current accounts based on the sale of products or services provided. [D05876]

An unpaid liability (debt) incurred from the receipt of materials or services, e.g. unpaid invoices, deliveries, contractor's time sheets, progress payments due and payables. [D04905]

Accrual Accounting
A system of accounting in which expenses are recognized when incurred, and revenues are recognized when they are known, regardless of the time when actual payment of cash is made or received. [D02271]

Accrual Method
A method that determines when the cost for a resource is incurred, the fixed costs for tasks, and when actual costs are charged to a project. [D00013]

Definitions for page A00: 50


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