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  2. IAS 14 - Wikipedia

    en.wikipedia.org/wiki/IAS_14

    IAS 14 Segment Reporting is a former International Accounting Standard that was fully withdrawn in 2009 and superseded by IFRS 8 Operating Segments. IAS 14 set guidelines on disclosing information by business segment in a company's financial statements.

  3. Healthcare industry - Wikipedia

    en.wikipedia.org/wiki/Healthcare_industry

    This is an accepted version of this page This is the latest accepted revision, reviewed on 9 December 2024. Economic sector focused on health An insurance form with pills The healthcare industry (also called the medical industry or health economy) is an aggregation and integration of sectors within the economic system that provides goods and services to treat patients with curative, preventive ...

  4. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    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 ...

  5. Strategic business unit - Wikipedia

    en.wikipedia.org/wiki/Strategic_business_unit

    A strategic business unit (SBU) in business strategic management, is a profit center which focuses on product offering and market segment. SBUs typically have a discrete marketing plan, analysis of competition, and marketing campaign, even though they may be part of a larger business entity.

  6. Market segmentation - Wikipedia

    en.wikipedia.org/wiki/Market_segmentation

    Market segmentation is the process of dividing mass markets into groups with similar needs and wants. [2] The rationale for market segmentation is that in order to achieve competitive advantage and superior performance, firms should: "(1) identify segments of industry demand, (2) target specific segments of demand, and (3) develop specific 'marketing mixes' for each targeted market segment ...

  7. Industrial market segmentation - Wikipedia

    en.wikipedia.org/wiki/Industrial_market_segmentation

    Industrial market segmentation is a scheme for categorizing industrial and business customers to guide strategic and tactical decision-making. Government agencies and industry associations use standardized segmentation schemes for statistical surveys. Most businesses create their own segmentation scheme to meet their particular needs.

  8. RFM (market research) - Wikipedia

    en.wikipedia.org/wiki/RFM_(market_research)

    RFM is a method used for analyzing customer value and segmenting customers which is commonly used in database marketing and direct marketing.It has received particular attention in the retail and professional services industries.

  9. Segmenting-targeting-positioning - Wikipedia

    en.wikipedia.org/wiki/Segmenting-Targeting...

    In marketing, segmenting, targeting and positioning (STP) is a framework that implements market segmentation. [1] Market segmentation is a process, in which groups of buyers within a market are divided and profiled according to a range of variables, which determine the market characteristics and tendencies. [2]