Regulation play for a regular season game is 60 minutes long. Three 20 minute periods. 5 minutes for 1 overtime period if necessary(tie game). Playoff hockey is the same except that overtime periods are 20 minutes in length and more periods added until game is decided.(sudden death).
DEFINITION of 'Activity Cost Driver'. A factor that influences or contributes to the expense of certain business operations. In activity based costing (ABC), an activity cost driver is something that drives the cost of a particular activity. A factory, for example, may have running machinery as an activity. The activity cost driver associated with running the machinery could be machine operating hours, which would drive the costs of labor, maintenance and power consumption of running the machinery activity.
Activity based costing (ABC) assigns manufacturing overhead costs to products in a more logical manner than the traditional approach of simply allocating costs on the basis of machine hours. Activity based costing first assigns costs to the activities that are the real cause of the overhead.It then assigns the cost of those activities only to the products that are actually demanding the activities.Let's discuss activity based costing by looking at two products manufactured by the same company.ctivity based costing first assigns costs to the activities that are the real cause of the overhead. It then assigns the cost of those activities only to the products that are actually demanding the activities. Let's discuss activity based costing by looking at two products manufactured by the same company.