When action is undertaken with a view for a result.

However, Krishna says He prefer much a Karmi than an idle person.
A karmi is much better than a Vikarmi also.

Krishna proclaimed in the Gita, there is no action that He is forced to fulfill in this world, even then He act.

But to understand what is really beneficial for us is the action that neither yields +ve nor -ve results, viz. Akarma.