Based on the answers to the interview, an activity dictionary can now be prepared.
Exhibit 4-11 illustrates the dictionary for the cardiology unit. The activity dictionary
names the activity (typically by using an action verb and an object that receives the
action), describes the tasks that make up the activity, classifies the activity as primary
or secondary, lists the users (cost objects), and identifies a measure of activity output
(activity driver). For example, the supervising activity is consumed by the following
primary activities: treating patients, providing hygienic care, responding to patient requests,
and monitoring patients. The three products—intensive care patients, intermediate
care patients, and normal care patients—in turn, consume the primary
activities.