Purchase requisitions for Purchasing and the number of payroll checks for Payroll Accounting are examples of activity bases.

Activity Bases

A reference used in managerial accounting to allocate costs to products or services, based on activities that generate costs, such as machine hours or labor hours.

Purchase Requisitions

An internal document used in a business to request the procurement department to order goods or services.

Payroll Checks

Payments made to employees representing wages earned during a pay period.