In activity-based costing, activity-induced costs refer to costs whose amount depends on the quantity of the process service provided (and therefore also on the frequency with which the process is carried out). In the case of complaints processing, for example, the personnel costs of the employees who have to check the individual complaints are performance-induced. The more complaints there are, the more staff is required to check the complaints, in other words, the costs are caused (induced) by the number of complaints.