ABC. See Activity-based costing
ABM. See Activity-based management
Accounting rate of return, 127
Activity-based costing (ABC)
benefits of, 97–98
cost driver rate per activity, 96
description of, 93–95
overhead rate per product, 97
process of, 96–97
product information, 96
selling price per product, 97
Activity-based management (ABM), 98–99
Adjusted market price, 158–159
After-sales service, 63
Appraisal, 99
Asset turnover, 71
Balanced scorecard, 144–147
Balance sheet, 183–184
Bargaining power
of buyers, 25
of suppliers, 25
Behavioral performance management, 165–166
Belief systems, 149
Benchmarking
classification of, 162–163
definition of, 161
difficulties of, 162
stages of exercise, 163–164
uses and benefits of, 161–162
Boundary systems, ...
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