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  2. Cost breakdown analysis - Wikipedia

    en.wikipedia.org/wiki/Cost_breakdown_analysis

    Components of price. Image according to Garrett (2008), figure 4-1, p.65. 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.

  3. Edward Yourdon - Wikipedia

    en.wikipedia.org/wiki/Edward_Yourdon

    Edward Nash Yourdon (April 30, 1944 – January 20, 2016) was an American software engineer, computer consultant, author and lecturer, and software engineering methodology pioneer.

  4. Target costing - Wikipedia

    en.wikipedia.org/wiki/Target_costing

    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."

  5. Cost leadership - Wikipedia

    en.wikipedia.org/wiki/Cost_leadership

    In business strategy, cost leadership is a strategy aiming to establish a competitive advantage by having the lowest cost of operation in the industry. [1] Cost leadership is often driven by company efficiency, size, scale, scope and cumulative experience (learning curve).

  6. Operating expense - Wikipedia

    en.wikipedia.org/wiki/Operating_expense

    An operating expense (opex) [a] is an ongoing cost for running a product, business, or system. [1] Its counterpart, a capital expenditure (capex), is the cost of developing or providing non-consumable parts for the product or system.

  7. Robert S. Kaplan - Wikipedia

    en.wikipedia.org/wiki/Robert_S._Kaplan

    2 May 1940 (age 84) Occupation(s) Accounting academic and professor: Academic background; Education: Massachusetts Institute of Technology (B.S. and M.S.) Cornell University (Ph.D.)

  8. Automated clearing house - Wikipedia

    en.wikipedia.org/wiki/Automated_Clearing_House

    An automated clearing house (ACH) is a computer-based electronic network for processing transactions, [1] usually domestic low value payments, between participating financial institutions.

  9. Ernst & Young - Wikipedia

    en.wikipedia.org/wiki/Ernst_&_Young

    Ernst & Young Global Limited, trading as EY, [6] [7] is a multinational professional services partnership.EY is one of the largest professional services networks in the world. [8]