100 words about Adhocracy

Adhocracy is a type of organization being an opposite of bureaucracy. The term was popularized by Alvin Toffler (in the 1970s). Robert Waterman defined adhocracy as "any form of organization that cuts across normal bureaucratic lines to capture opportunities, solve problems, and get results.". For Henry Mintzberg, an adhocracy is a complex and dynamic organizational form suited for problem solving and innovation and thrives in a changing environment. Alvin Toffler noted that adhocracies will get more common and are likely to replace bureaucracy under the form of temporary structures, formed to solve a problem and dissolved afterwards, like cross-department teams.

Adapted from: http://en.wikipedia.org/w/index.php?title=Special:Cite&page=Adhocracy&id=148414521.

100 words about Activity-Based Costing

Activity-Based Costing (ABC) is a methodology developed by Robert Kaplan and others (in the 1980s) for allocating costs to a product, service, customer, etc. Activities cause an organization to incur costs. Once the cost of the activities has been identified and each activity's cost has been determined, the cost of the activities is then allocated to the product, service, customer, etc. that required it. This methodology is more logical for allocating overhead than simply allocating costs based on machine hours or direct labor hours. Using ABC generated information to plan and control activities and processes drives organizations towards Activity-Based Management.

Adapted from: http://www.accountingcoach.com/accounting-terms/accounting-dictionary/index.html and http://en.wikipedia.org/w/index.php?title=Special:Cite&page=Activity-based_costing&id=145547335.