the analysis and measurement (in terms of time, cost, and throughput) of distinct units of work (activities) that make up a process.

The breakdown of an enterprise into manageable segments for detailed analysis regarding cost and performance.

Within the context of Activity Base Costing, activity analysis is the identification of activities constituting a product or service, sufficient to allocate costs based on activity execution.

The analysis and measurement of units of work or tasks that define a process. Measurement can be in terms of time, cost, or output.

The identification and description of activities within an organization for the purpose of activity-based costing.