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Lean accounting methods have been developed in recent years to provide relevant and thorough accounting, control, and measurement systems without the complex and costly methods of manually driven ABC. Lean accounting is primarily used within lean manufacturing. The approach has proven useful in many service industry areas including healthcare ...
An important part of standard cost accounting is a variance analysis, which breaks down the variation between actual cost and standard costs into various components (volume variation, material cost variation, labor cost variation, etc.) so managers can understand why costs were different from what was planned and take appropriate action to ...
Target costing is defined as "a disciplined process for determining and achieving a full-stream cost at which a proposed product with specified functionality, performance, and quality must be produced in order to generate the desired profitability at the product’s anticipated selling price over a specified period of time in the future."
BMC Bioinformatics is a peer-reviewed open access scientific journal covering bioinformatics and computational biology published by BioMed Central.It was established in 2000, and has been one of the fastest growing and most successful journals in the BMC Series of journals, publishing 1,000 articles in its first five years.
In business economics cost breakdown analysis is a method of cost analysis, which itemizes the cost of a certain product or service into its various components, the so-called cost drivers. The cost breakdown analysis is a popular cost reduction strategy and a viable opportunity for businesses. [1] [2] [3]
The mission of the Journal of Service Research is to be the leading outlet for the most advanced research in service marketing, service operations, service human resources and organizational design, service information systems, customer satisfaction and service quality, electronic commerce, and the economics of service. [1]
Biology Open publishes Research articles, Methods & Techniques papers, Meeting Reviews and Future Leader Reviews. [2] The journal operates on a continuous publication model. The final version of record is immediately released online as soon as it is ready. [2] All papers are published as Open Access articles under the CC-BY licence. [4]
Customer Profitability Analysis (in short CPA) is a management accounting and a credit underwriting method, allowing businesses and lenders to determine the profitability of each customer or segments of customers, by attributing profits and costs to each customer separately. CPA can be applied at the individual customer level (more time ...