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Cost–benefit analysis (CBA), sometimes also called benefit–cost analysis, is a systematic approach to estimating the strengths and weaknesses of alternatives.It is used to determine options which provide the best approach to achieving benefits while preserving savings in, for example, transactions, activities, and functional business requirements. [1]
The cost breakdown analysis is a popular cost reduction strategy and a viable opportunity for businesses. [1] [2] [3] The price of a product or service is defined as cost plus profit, whereas cost can be broken down further into direct cost and indirect cost. [1] As a business has virtually no influence on indirect cost, a cost reduction ...
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PowerBuilder is an integrated development environment owned by SAP since the acquisition of Sybase in 2010. On July 5, 2016, SAP and Appeon entered into an agreement whereby Appeon, an independent company, would be responsible for developing, selling, and supporting PowerBuilder. [1] Over the years, PowerBuilder has been updated with new standards.
Triple bottom line (TBL or 3BL) is an accounting framework widely adopted by large organizations since its introduction in 1994 by John Elkington. [9] Organizations can use it to evaluate their performance in a broader perspective to create greater business value [10] or to make decisions on where to allocate resources for the highest organizational return for all key stakeholders.
Cost–volume–profit (CVP), in managerial economics, is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short-run decisions. It is a simplified model, useful for elementary instruction and for short-run decisions.
The cost driver is a factor that creates or drives the cost of the activity. For example, the cost of the activity of bank tellers can be ascribed to each product by measuring how long each product's transactions (cost driver) take at the counter and then by measuring the number of each type of transaction.
A training manual is a document, a book or booklet of instructions and information, used as an aid to learning a task, skill, or job. [1] Training manuals are widely used, including in business and the military. [citation needed] A training manual may be particularly useful as: an introduction to subject matter prior to training