www.icmai.in:@0.798205:0.974748:0.923794:0.974748:0.923794:0.957721:0.798205:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.406839:0.977956:0.492193:0.977956:0.492193:0.962673:0.406839:0.962673:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
116:@0.073530:0.980264:0.108265:0.980264:0.108265:0.958570:0.073530:0.958570:0.011940:0.011940:0.010855
The Management Accountant:@0.122650:0.977954:0.372489:0.977954:0.372489:0.962671:0.122650:0.962671:0.011452:0.011452:0.009009:0.004740:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004740:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
l:@0.382870:0.976735:0.397343:0.976735:0.397343:0.966042:0.382870:0.966042:0.014473
Assisting in Designing and ImplementingActivity Based :@0.092308:0.195759:0.493253:0.195759:0.493253:0.180256:0.092308:0.180256:0.010193:0.007083:0.007083:0.004347:0.007083:0.006041:0.004347:0.008988:0.007799:0.006399:0.004347:0.008988:0.006399:0.010828:0.008011:0.007083:0.004347:0.007799:0.008988:0.004347:0.008988:0.007799:0.006399:0.009118:0.008988:0.009134:0.006399:0.005064:0.012602:0.009134:0.004364:0.008011:0.012602:0.008011:0.008988:0.006041:0.004347:0.008988:0.007799:0.009867:0.007555:0.006041:0.004347:0.008076:0.004347:0.006041:0.008239:0.006399:0.009558:0.009118:0.007083:0.008011:0.008841:0.004152
Costing (ABC) System: :@0.076921:0.211730:0.233701:0.211730:0.233701:0.196227:0.076921:0.196227:0.009378:0.008548:0.006790:0.005748:0.004054:0.008695:0.007506:0.004152:0.005845:0.009899:0.009264:0.009378:0.005845:0.004152:0.008011:0.007946:0.006790:0.005748:0.007718:0.012309:0.004852:0.004152
Designing and implementing a good Activity Based Costing system :@0.092308:0.226906:0.492384:0.226906:0.492384:0.212943:0.092308:0.212943:0.009734:0.006951:0.006259:0.003398:0.006920:0.007858:0.003398:0.007858:0.006920:0.003029:0.007320:0.007858:0.007919:0.003029:0.003398:0.011133:0.007919:0.003414:0.006951:0.011133:0.006951:0.007858:0.004998:0.003398:0.007858:0.006920:0.003029:0.007320:0.003029:0.006920:0.007689:0.007689:0.007919:0.003029:0.008411:0.006489:0.004998:0.003398:0.006674:0.003398:0.004998:0.006889:0.003029:0.008319:0.007320:0.006259:0.006951:0.007919:0.003029:0.008750:0.007689:0.006259:0.004998:0.003398:0.007858:0.006920:0.003029:0.006259:0.006889:0.006259:0.004998:0.006951:0.011149:0.003583
requires intimate knowledge of many parts of the organization’s :@0.076930:0.242884:0.492492:0.242884:0.492492:0.228921:0.076930:0.228921:0.005044:0.007181:0.008150:0.008089:0.003629:0.005044:0.007181:0.006489:0.005259:0.003629:0.008089:0.005228:0.003629:0.011364:0.007550:0.005228:0.007181:0.005259:0.007227:0.008089:0.007766:0.010318:0.003644:0.007181:0.008150:0.007151:0.007181:0.005259:0.007919:0.005028:0.005259:0.011364:0.007550:0.008089:0.007120:0.005259:0.008150:0.007550:0.005274:0.005228:0.006489:0.005259:0.007919:0.005028:0.005259:0.005228:0.008089:0.007181:0.005259:0.007919:0.005274:0.007151:0.007550:0.008089:0.003629:0.006597:0.007550:0.005228:0.003629:0.007919:0.008089:0.002384:0.006274:0.003583
overall operations. This knowledge can only come from the people who :@0.076930:0.258861:0.492891:0.258861:0.492891:0.244898:0.076930:0.244898:0.007412:0.006397:0.006828:0.004613:0.007197:0.003291:0.003291:0.002722:0.007566:0.007796:0.006828:0.004613:0.007197:0.004875:0.003275:0.007566:0.007735:0.006136:0.003598:0.002722:0.006951:0.007735:0.003275:0.006136:0.002722:0.006874:0.007735:0.007412:0.009965:0.003291:0.006828:0.007796:0.006797:0.006828:0.002722:0.006366:0.007197:0.007735:0.002722:0.007566:0.007735:0.003291:0.006766:0.002722:0.006366:0.007566:0.011010:0.006828:0.002737:0.004675:0.004690:0.007566:0.011010:0.002722:0.004875:0.007735:0.006828:0.002722:0.007796:0.006828:0.007566:0.007796:0.003291:0.006828:0.002722:0.009965:0.007735:0.007704:0.003583
are familiar with those operations. Here CMAs can act as a consultant :@0.076930:0.274839:0.493107:0.274839:0.493107:0.260876:0.076930:0.260876:0.007243:0.004736:0.006874:0.002952:0.004490:0.007243:0.011056:0.003322:0.003337:0.003322:0.007243:0.004967:0.002952:0.010011:0.003322:0.004921:0.007781:0.002952:0.004921:0.007781:0.007612:0.006182:0.006874:0.002952:0.007612:0.007843:0.006874:0.004659:0.007243:0.004921:0.003322:0.007612:0.007781:0.006182:0.003644:0.002952:0.009719:0.006874:0.004736:0.006874:0.002952:0.008673:0.012748:0.008642:0.006182:0.002952:0.006412:0.007243:0.007781:0.002952:0.007243:0.006412:0.004921:0.002952:0.007243:0.006182:0.002952:0.007243:0.002952:0.006412:0.007612:0.007781:0.006182:0.007781:0.003337:0.004921:0.007243:0.007781:0.005013:0.003583
to facilitate the management in developing effective framework of :@0.076930:0.290816:0.492999:0.290816:0.492999:0.276853:0.076930:0.276853:0.005136:0.007827:0.004490:0.004706:0.007458:0.006628:0.003537:0.003552:0.003537:0.005136:0.007458:0.005136:0.007089:0.004490:0.005136:0.007996:0.007089:0.004490:0.011272:0.007458:0.007996:0.007458:0.007058:0.007089:0.011272:0.007089:0.007996:0.005136:0.004490:0.003537:0.007996:0.004490:0.008058:0.007089:0.006658:0.007089:0.003552:0.007827:0.008058:0.003537:0.007996:0.007058:0.004490:0.007089:0.004513:0.004636:0.007089:0.006628:0.005136:0.003537:0.006658:0.007089:0.004490:0.004936:0.004875:0.007458:0.011272:0.007089:0.010072:0.007827:0.005182:0.007135:0.004490:0.007827:0.004813:0.003583
Activity Based Costing (ABC) System in the organization. They can :@0.076930:0.306794:0.492830:0.306794:0.492830:0.292831:0.076930:0.292831:0.008504:0.006582:0.005090:0.003491:0.006766:0.003491:0.005090:0.006981:0.004367:0.008411:0.007412:0.006351:0.007043:0.008012:0.004367:0.008842:0.007781:0.006351:0.005090:0.003491:0.007950:0.007012:0.004367:0.004798:0.008811:0.008411:0.008842:0.004798:0.004367:0.007612:0.006981:0.006351:0.005090:0.007043:0.011226:0.004367:0.003491:0.007950:0.004367:0.005090:0.007950:0.007043:0.004367:0.007781:0.005136:0.007012:0.007412:0.007950:0.003491:0.006459:0.007412:0.005090:0.003491:0.007781:0.007950:0.003814:0.004367:0.007166:0.007950:0.007043:0.006981:0.004367:0.006582:0.007412:0.007873:0.003583
also help to identify the appropriate methodologies to ensure the :@0.076930:0.322771:0.492353:0.322771:0.492353:0.308808:0.076930:0.308808:0.007458:0.003552:0.006397:0.007843:0.004582:0.008012:0.007089:0.003552:0.008058:0.004582:0.005136:0.007827:0.004582:0.003537:0.008058:0.007089:0.007996:0.005136:0.003537:0.004952:0.007028:0.004582:0.005136:0.007996:0.007089:0.004582:0.007458:0.008058:0.008058:0.004952:0.007843:0.008058:0.005182:0.003537:0.007458:0.005136:0.007089:0.004582:0.011272:0.007089:0.005151:0.007996:0.007827:0.008058:0.007827:0.003552:0.007843:0.007058:0.003537:0.007089:0.006397:0.004582:0.005136:0.007827:0.004582:0.007089:0.007996:0.006397:0.007996:0.004967:0.007089:0.004582:0.005136:0.007996:0.006966:0.003583
sustainability of an ABC system helping to realize the informational :@0.076930:0.338749:0.492707:0.338749:0.492707:0.324786:0.076930:0.324786:0.006274:0.007873:0.006274:0.005013:0.007335:0.003414:0.007873:0.007335:0.007935:0.003414:0.003429:0.003414:0.005013:0.006904:0.004014:0.007704:0.004813:0.004014:0.007335:0.007873:0.004014:0.008734:0.008335:0.008765:0.004014:0.006274:0.006904:0.006274:0.005013:0.006966:0.011149:0.004014:0.007873:0.006966:0.003429:0.007935:0.003414:0.007873:0.006935:0.004014:0.005013:0.007704:0.004014:0.004829:0.006966:0.007335:0.003429:0.003414:0.006382:0.006966:0.004014:0.005013:0.007873:0.006966:0.004014:0.003414:0.007873:0.004813:0.007704:0.005059:0.011149:0.007335:0.005013:0.003414:0.007704:0.007873:0.007335:0.003429:0.003583
needs of its users.:@0.076930:0.354726:0.187095:0.354726:0.187095:0.340763:0.076930:0.340763:0.007873:0.006966:0.006966:0.007935:0.006274:0.003583:0.007704:0.004813:0.003583:0.003414:0.005013:0.006274:0.003583:0.007873:0.006274:0.006966:0.005059:0.006274:0.003737
Customer Profitability Analysis: :@0.092308:0.387458:0.312930:0.387458:0.312930:0.371954:0.092308:0.371954:0.009378:0.008695:0.006790:0.005748:0.008548:0.012309:0.007718:0.005748:0.004152:0.008678:0.005503:0.008548:0.004649:0.004649:0.005748:0.008825:0.008841:0.004054:0.004071:0.004054:0.005748:0.007946:0.004152:0.009899:0.008695:0.008825:0.004071:0.007946:0.006790:0.004054:0.006790:0.004852:0.004152
Customer Profitability Analysis has become an important new :@0.092308:0.402630:0.492553:0.402630:0.492553:0.388667:0.092308:0.388667:0.008980:0.008089:0.006489:0.005228:0.007919:0.011364:0.007181:0.005274:0.005259:0.007843:0.005044:0.007919:0.004037:0.004252:0.005228:0.007550:0.008150:0.003629:0.003644:0.003629:0.005228:0.007120:0.005259:0.008950:0.008089:0.007550:0.003644:0.007120:0.006489:0.003629:0.006489:0.005259:0.008089:0.007550:0.006489:0.005259:0.008150:0.007181:0.006720:0.007919:0.011364:0.007181:0.005259:0.007550:0.008089:0.005259:0.003629:0.011364:0.008150:0.007919:0.005274:0.005228:0.007550:0.008089:0.005228:0.005259:0.008089:0.007181:0.010103:0.003583
management accounting tool based on recognition that each :@0.076930:0.418607:0.492707:0.418607:0.492707:0.404644:0.076930:0.404644:0.011579:0.007750:0.008304:0.007750:0.007366:0.007381:0.011564:0.007397:0.008288:0.005444:0.006828:0.007750:0.006935:0.006920:0.008135:0.008288:0.008304:0.005428:0.003844:0.008288:0.007366:0.006828:0.005444:0.008119:0.008135:0.003860:0.006828:0.008365:0.007750:0.006705:0.007381:0.008365:0.006828:0.008119:0.008304:0.006828:0.005259:0.007381:0.006935:0.008119:0.007366:0.008288:0.003844:0.005428:0.003844:0.008119:0.008304:0.006828:0.005428:0.008304:0.007750:0.005444:0.006828:0.007397:0.007750:0.006935:0.007873:0.003583
customer is different and that each amount of revenue does not :@0.076930:0.434585:0.492430:0.434585:0.492430:0.420622:0.076930:0.420622:0.006689:0.008058:0.006459:0.005198:0.007889:0.011333:0.007151:0.005244:0.005044:0.003598:0.006459:0.005044:0.008119:0.003598:0.004513:0.004698:0.007151:0.005013:0.007151:0.008058:0.005198:0.005044:0.007520:0.008058:0.008119:0.005044:0.005198:0.008058:0.007520:0.005198:0.005044:0.007151:0.007520:0.006689:0.008058:0.005044:0.007520:0.011333:0.007889:0.008058:0.008058:0.005198:0.005044:0.007889:0.004998:0.005044:0.005013:0.007151:0.006720:0.007151:0.008058:0.008058:0.007151:0.005044:0.008119:0.007889:0.007151:0.006459:0.005044:0.008058:0.007889:0.005013:0.003583
contribute equally to the firm’s profitability. Customers utilize :@0.076930:0.450562:0.492522:0.450562:0.492522:0.436599:0.076930:0.436599:0.006858:0.008058:0.008227:0.005367:0.005413:0.003767:0.008288:0.008227:0.005367:0.007320:0.006336:0.007320:0.008288:0.008227:0.007689:0.003783:0.003783:0.007258:0.006336:0.005367:0.008058:0.006336:0.005367:0.008227:0.007320:0.006336:0.004037:0.004390:0.005413:0.011502:0.002522:0.006628:0.006336:0.008288:0.005182:0.008058:0.004037:0.004390:0.005367:0.007689:0.008288:0.003767:0.003783:0.003767:0.005367:0.006643:0.004090:0.006336:0.009119:0.008227:0.006628:0.005367:0.008058:0.011502:0.007320:0.005413:0.006628:0.006336:0.008227:0.005367:0.003767:0.003783:0.003767:0.006735:0.006966:0.003583
company resources differently; thus customer costs vary from :@0.076930:0.466540:0.492615:0.466540:0.492615:0.452577:0.076930:0.452577:0.006858:0.008058:0.011502:0.008288:0.007689:0.008227:0.007258:0.006305:0.005182:0.007320:0.006628:0.008058:0.008227:0.005182:0.006858:0.007320:0.006628:0.006305:0.008288:0.003767:0.004513:0.004867:0.007320:0.005182:0.007320:0.008227:0.005367:0.003783:0.007258:0.004090:0.006305:0.005367:0.008227:0.008227:0.006628:0.006305:0.006858:0.008227:0.006628:0.005367:0.008058:0.011502:0.007320:0.005413:0.006305:0.006858:0.008058:0.006628:0.005367:0.006628:0.006305:0.007043:0.007689:0.005797:0.007258:0.006305:0.005167:0.005182:0.008058:0.011149:0.003583
one customer to another. At this juncture, CMAs can apply ABC :@0.076930:0.482517:0.492753:0.482517:0.492753:0.468554:0.076930:0.468554:0.007904:0.008073:0.007166:0.005121:0.006705:0.008073:0.006474:0.005213:0.007904:0.011349:0.007166:0.005259:0.005105:0.005213:0.007904:0.005121:0.007535:0.008073:0.007904:0.005213:0.008073:0.007166:0.004875:0.003937:0.005121:0.008934:0.005213:0.005105:0.005213:0.008073:0.003614:0.006474:0.005121:0.003891:0.008073:0.008073:0.006705:0.005213:0.008073:0.005028:0.007166:0.003675:0.005121:0.008965:0.013040:0.008934:0.006474:0.005105:0.006705:0.007535:0.008073:0.005105:0.007535:0.008135:0.008135:0.003629:0.007104:0.005121:0.008934:0.008535:0.008765:0.003583
technique to assist manager in identifying customer activities and :@0.076930:0.498495:0.492261:0.498495:0.492261:0.484532:0.076930:0.484532:0.005121:0.007074:0.006612:0.007981:0.007981:0.003521:0.008042:0.007981:0.007074:0.004459:0.005121:0.007812:0.004459:0.007443:0.006382:0.006382:0.003521:0.006382:0.005121:0.004459:0.011256:0.007443:0.007981:0.007443:0.007043:0.007074:0.005167:0.004459:0.003521:0.007981:0.004459:0.003521:0.008042:0.007074:0.007981:0.005121:0.003521:0.004921:0.007012:0.003521:0.007981:0.007043:0.004459:0.006612:0.007981:0.006382:0.005121:0.007812:0.011256:0.007074:0.005167:0.004459:0.007443:0.006612:0.005121:0.003521:0.006797:0.003521:0.005121:0.003521:0.007074:0.006382:0.004459:0.007443:0.007981:0.007935:0.003583
track those costs that are allocated to specific customers. This can :@0.076930:0.514472:0.492984:0.514472:0.492984:0.500509:0.076930:0.500509:0.005044:0.004782:0.007366:0.006535:0.007043:0.004321:0.005044:0.007904:0.007735:0.006305:0.006997:0.004321:0.006535:0.007735:0.006305:0.005044:0.006305:0.004321:0.005044:0.007904:0.007366:0.005044:0.004321:0.007366:0.004859:0.006997:0.004321:0.007366:0.003460:0.003460:0.007735:0.006535:0.007366:0.005044:0.006997:0.007966:0.004321:0.005044:0.007735:0.004321:0.006305:0.007966:0.006997:0.006535:0.003445:0.004037:0.004067:0.006535:0.004321:0.006535:0.007904:0.006305:0.005044:0.007735:0.011179:0.006997:0.005090:0.006305:0.003767:0.004321:0.007120:0.007904:0.003445:0.006305:0.004321:0.006535:0.007366:0.007873:0.003583
provide management with unique information about customers and :@0.076930:0.530450:0.492738:0.530450:0.492738:0.516487:0.076930:0.516487:0.007935:0.004829:0.007550:0.006689:0.003414:0.007935:0.006966:0.003829:0.011149:0.007335:0.007873:0.007335:0.006935:0.006966:0.011149:0.006966:0.007873:0.005013:0.003829:0.010103:0.003414:0.005013:0.007873:0.003829:0.007873:0.007873:0.003414:0.007935:0.007873:0.006966:0.003829:0.003414:0.007873:0.004813:0.007704:0.005059:0.011149:0.007335:0.005013:0.003414:0.007704:0.007873:0.003829:0.007335:0.007935:0.007704:0.007873:0.005013:0.003829:0.006505:0.007873:0.006274:0.005013:0.007704:0.011149:0.006966:0.005059:0.006274:0.003829:0.007335:0.007873:0.007935:0.003583
customer segments. It would also facilitate in protecting existing :@0.076930:0.546427:0.492645:0.546427:0.492645:0.532464:0.076930:0.532464:0.006689:0.008058:0.006459:0.005198:0.007889:0.011333:0.007151:0.005244:0.004998:0.006459:0.007151:0.007120:0.011333:0.007151:0.008058:0.005198:0.006459:0.003921:0.004998:0.004260:0.005198:0.004998:0.010134:0.007889:0.008058:0.003614:0.008119:0.004998:0.007520:0.003614:0.006459:0.007889:0.004998:0.004767:0.007520:0.006689:0.003598:0.003614:0.003598:0.005198:0.007520:0.005198:0.007151:0.004998:0.003598:0.008058:0.004998:0.008119:0.005013:0.007889:0.005198:0.007151:0.006689:0.005198:0.003598:0.008058:0.007120:0.004998:0.007151:0.006997:0.003598:0.006459:0.005198:0.003598:0.008058:0.006935:0.003583
highly profitable customers; price-fixation of expensive services :@0.076930:0.562405:0.492492:0.562405:0.492492:0.548442:0.076930:0.548442:0.008135:0.003675:0.007197:0.008135:0.003691:0.007166:0.005613:0.008196:0.005090:0.007966:0.004037:0.004298:0.005274:0.007596:0.008196:0.003691:0.007227:0.005613:0.006766:0.008135:0.006535:0.005274:0.007966:0.011410:0.007227:0.005321:0.006535:0.003998:0.005613:0.008196:0.005321:0.003675:0.006766:0.007227:0.004829:0.004037:0.004298:0.007074:0.007596:0.005274:0.003675:0.007966:0.008135:0.005613:0.007966:0.005075:0.005613:0.007227:0.007074:0.008196:0.007227:0.008135:0.006535:0.003675:0.006797:0.007227:0.005613:0.006535:0.007227:0.005705:0.006951:0.003675:0.006766:0.007227:0.006274:0.003583
based on cost-to-serve; discounting to gain business with low cost-:@0.076930:0.578382:0.489109:0.578382:0.489109:0.564419:0.076930:0.564419:0.007935:0.007335:0.006274:0.006966:0.007935:0.004152:0.007704:0.007873:0.004152:0.006505:0.007704:0.006274:0.005013:0.004567:0.005013:0.007704:0.004567:0.006274:0.006966:0.005444:0.006535:0.006966:0.003737:0.004152:0.007935:0.003414:0.006274:0.006505:0.007704:0.007873:0.007873:0.005013:0.003414:0.007873:0.006935:0.004152:0.005013:0.007704:0.004152:0.006935:0.007335:0.003414:0.007873:0.004152:0.007935:0.007873:0.006274:0.003414:0.007873:0.006966:0.006274:0.006274:0.004152:0.010103:0.003414:0.005013:0.007873:0.004152:0.003429:0.007550:0.010103:0.004152:0.006505:0.007704:0.006274:0.005013:0.004567
to-serve customers and attempting to capture high-profit customers :@0.076930:0.594360:0.492753:0.594360:0.492753:0.580397:0.076930:0.580397:0.005013:0.007704:0.004567:0.006274:0.006966:0.005444:0.006535:0.006966:0.003568:0.006505:0.007873:0.006274:0.005013:0.007704:0.011149:0.006966:0.005059:0.006274:0.003568:0.007335:0.007873:0.007935:0.003568:0.007335:0.004506:0.004506:0.006966:0.011149:0.007935:0.005013:0.003414:0.007873:0.006935:0.003568:0.005013:0.007704:0.003568:0.006505:0.007335:0.007935:0.005013:0.007873:0.004829:0.006966:0.003568:0.007873:0.003414:0.006935:0.007873:0.004567:0.007935:0.004829:0.007704:0.004037:0.004037:0.005013:0.003568:0.006505:0.007873:0.006274:0.005013:0.007704:0.011149:0.006966:0.005059:0.006274:0.003583
from competitors. :@0.076930:0.610337:0.189063:0.610337:0.189063:0.596374:0.076930:0.596374:0.004813:0.004829:0.007704:0.011149:0.003583:0.006505:0.007704:0.011149:0.007935:0.006966:0.005013:0.003414:0.005013:0.007704:0.005059:0.006274:0.003737:0.003583
Service Sector::@0.092308:0.643055:0.193045:0.643055:0.193045:0.627552:0.092308:0.627552:0.008011:0.007718:0.006155:0.007783:0.004054:0.007262:0.007718:0.004152:0.008011:0.007718:0.007262:0.005748:0.008548:0.005748:0.004852
The role of service sector’s contribution in Indian economy is :@0.092308:0.658227:0.492938:0.658227:0.492938:0.644264:0.092308:0.644264:0.007335:0.008119:0.007212:0.005444:0.005075:0.007950:0.003675:0.007212:0.005444:0.007950:0.005059:0.005444:0.006520:0.007212:0.005690:0.006935:0.003660:0.006751:0.007212:0.005444:0.006520:0.007212:0.006751:0.005259:0.007950:0.005305:0.002414:0.006520:0.005444:0.006751:0.007950:0.008119:0.005259:0.005305:0.003660:0.008181:0.008119:0.005259:0.003660:0.007950:0.008119:0.005444:0.003660:0.008119:0.005444:0.004321:0.008119:0.008181:0.003660:0.007581:0.008119:0.005444:0.007212:0.006751:0.007950:0.008119:0.007950:0.011395:0.007151:0.005444:0.003660:0.006274:0.003583
gradually mounting up over the last two decades. The CMAs can :@0.076930:0.674205:0.492415:0.674205:0.492415:0.660242:0.076930:0.660242:0.007104:0.004921:0.007504:0.008104:0.008042:0.007504:0.003598:0.003598:0.007074:0.004921:0.011318:0.007873:0.008042:0.008042:0.005182:0.003583:0.008042:0.007104:0.004921:0.008042:0.008104:0.004936:0.007720:0.006705:0.007135:0.005228:0.004936:0.005182:0.008042:0.007135:0.004921:0.003598:0.007504:0.006443:0.005182:0.004936:0.005182:0.010118:0.007873:0.004936:0.008104:0.007135:0.006674:0.007504:0.008104:0.007135:0.006443:0.003906:0.004936:0.007258:0.008042:0.007135:0.004921:0.008934:0.013009:0.008904:0.006443:0.004921:0.006674:0.007504:0.007873:0.003583
help out management in the decision making purpose regarding :@0.076930:0.690182:0.492461:0.690182:0.492461:0.676219:0.076930:0.676219:0.008104:0.007197:0.003660:0.008165:0.005382:0.007935:0.008104:0.005244:0.005382:0.011379:0.007566:0.008104:0.007566:0.007166:0.007197:0.011379:0.007197:0.008104:0.005244:0.005382:0.003644:0.008104:0.005382:0.005244:0.008104:0.007197:0.005382:0.008165:0.007197:0.006735:0.003644:0.006505:0.003644:0.007935:0.008104:0.005382:0.011379:0.007566:0.007243:0.003644:0.008104:0.007166:0.005382:0.008165:0.008104:0.005290:0.008165:0.007935:0.006505:0.007197:0.005382:0.005059:0.007197:0.007166:0.007566:0.005059:0.008165:0.003644:0.008104:0.006935:0.003583
Price-fixing mechanism, Break-even analysis, Productivity and :@0.076930:0.706160:0.492999:0.706160:0.492999:0.692197:0.076930:0.692197:0.008058:0.005490:0.003844:0.006935:0.007397:0.004998:0.004037:0.004467:0.007243:0.003844:0.008304:0.007366:0.006843:0.011579:0.007397:0.006935:0.008304:0.007766:0.008304:0.003844:0.006705:0.011579:0.003906:0.006843:0.008765:0.005259:0.007397:0.007766:0.007443:0.004998:0.007397:0.006966:0.007397:0.008304:0.006843:0.007766:0.008304:0.007766:0.003860:0.007335:0.006705:0.003844:0.006705:0.003906:0.006843:0.008058:0.005259:0.008135:0.008365:0.008304:0.006935:0.005444:0.003844:0.007120:0.003844:0.005444:0.007335:0.006843:0.007766:0.008304:0.007935:0.003583
Profitability. The CMAs can apply ABC as a tool for determining :@0.076930:0.722137:0.492492:0.722137:0.492492:0.708174:0.076930:0.708174:0.007843:0.005044:0.007919:0.004037:0.004252:0.005228:0.007550:0.008150:0.003629:0.003644:0.003629:0.005228:0.006505:0.003952:0.005259:0.007304:0.008089:0.007181:0.005259:0.008980:0.013055:0.008950:0.006489:0.005259:0.006720:0.007550:0.008089:0.005259:0.007550:0.008150:0.008150:0.003644:0.007120:0.005259:0.008950:0.008550:0.008980:0.005259:0.007550:0.006489:0.005259:0.007550:0.005259:0.005228:0.007919:0.007919:0.003644:0.005259:0.005028:0.007919:0.005274:0.005259:0.008150:0.007181:0.005228:0.007181:0.005274:0.011364:0.003629:0.008089:0.003629:0.008089:0.006935:0.003583
true costs in the service sector and help companies to outline better :@0.076930:0.738115:0.492784:0.738115:0.492784:0.724152:0.076930:0.724152:0.005013:0.005059:0.007873:0.006966:0.003568:0.006505:0.007704:0.006274:0.005013:0.006274:0.003568:0.003414:0.007873:0.003568:0.005013:0.007873:0.006966:0.003568:0.006274:0.006966:0.005444:0.006689:0.003414:0.006505:0.006966:0.003568:0.006274:0.006966:0.006505:0.005013:0.007704:0.005059:0.003568:0.007335:0.007873:0.007935:0.003568:0.007873:0.006966:0.003429:0.007935:0.003568:0.006505:0.007704:0.011149:0.007935:0.007335:0.007873:0.003414:0.006966:0.006274:0.003568:0.005013:0.007704:0.003568:0.007704:0.007873:0.005013:0.003429:0.003414:0.007873:0.006966:0.003568:0.007935:0.006966:0.004506:0.004506:0.006966:0.005059:0.003583
decisions or strategies based on more accurate costing information. :@0.076930:0.754092:0.492722:0.754092:0.492722:0.740129:0.076930:0.740129:0.007935:0.006966:0.006505:0.003414:0.006274:0.003414:0.007704:0.007873:0.006274:0.003798:0.007704:0.005059:0.003798:0.006274:0.005013:0.004752:0.007335:0.005013:0.006966:0.006935:0.003414:0.006966:0.006274:0.003798:0.007935:0.007335:0.006274:0.006966:0.007935:0.003798:0.007704:0.007873:0.003798:0.011149:0.007704:0.004829:0.006966:0.003798:0.007335:0.006505:0.006505:0.007873:0.004752:0.007335:0.005013:0.006966:0.003798:0.006505:0.007704:0.006274:0.005013:0.003414:0.007873:0.006935:0.003798:0.003414:0.007873:0.004813:0.007704:0.005059:0.011149:0.007335:0.005013:0.003414:0.007704:0.007873:0.003737:0.003583
ABC can allocate activity costs to service, or customer that consumes :@0.076930:0.770070:0.492753:0.770070:0.492753:0.756107:0.076930:0.756107:0.008688:0.008288:0.008719:0.002999:0.006459:0.007289:0.007827:0.002999:0.007289:0.003383:0.003383:0.007658:0.006459:0.007289:0.004967:0.006920:0.002999:0.007289:0.006459:0.004967:0.003368:0.006643:0.003368:0.004967:0.006858:0.002999:0.006459:0.007658:0.006228:0.004967:0.006228:0.002999:0.004967:0.007658:0.002999:0.006228:0.006920:0.005397:0.006643:0.003368:0.006459:0.006920:0.003429:0.002999:0.007658:0.005013:0.002999:0.006459:0.007827:0.006228:0.004967:0.007658:0.011103:0.006920:0.005013:0.002999:0.004967:0.007827:0.007289:0.004967:0.002999:0.006459:0.007658:0.007827:0.006228:0.007827:0.011103:0.006920:0.006274:0.003583
resources in order to compute profitability and provide cost-effective :@0.076930:0.786047:0.492615:0.786047:0.492615:0.772084:0.076930:0.772084:0.004813:0.006951:0.006259:0.007689:0.007858:0.004813:0.006489:0.006951:0.006259:0.003029:0.003398:0.007858:0.003029:0.007689:0.004813:0.007919:0.006951:0.005044:0.003029:0.004998:0.007689:0.003029:0.006489:0.007689:0.011133:0.007919:0.007858:0.004998:0.006951:0.003029:0.007919:0.004813:0.007689:0.004037:0.004021:0.004998:0.007320:0.007919:0.003398:0.003414:0.003398:0.004998:0.006889:0.003029:0.007320:0.007858:0.007919:0.003029:0.007919:0.004813:0.007535:0.006674:0.003398:0.007919:0.006951:0.003029:0.006489:0.007689:0.006259:0.004998:0.004552:0.006951:0.004513:0.004498:0.006951:0.006489:0.004998:0.003398:0.006520:0.006966:0.003583
and timely information better than traditional accounting system. :@0.076930:0.802025:0.477560:0.802025:0.477560:0.788062:0.076930:0.788062:0.007335:0.007873:0.007935:0.003583:0.005013:0.003414:0.011149:0.006966:0.003429:0.006904:0.003583:0.003414:0.007873:0.004813:0.007704:0.005059:0.011149:0.007335:0.005013:0.003414:0.007704:0.007873:0.003583:0.007935:0.006966:0.004506:0.004506:0.006966:0.005059:0.003583:0.005013:0.007873:0.007335:0.007873:0.003583:0.005013:0.004752:0.007335:0.007935:0.003414:0.005013:0.003414:0.007704:0.007873:0.007335:0.003429:0.003583:0.007335:0.006505:0.006505:0.007704:0.007873:0.007873:0.005013:0.003414:0.007873:0.006935:0.003583:0.006274:0.006904:0.006274:0.005013:0.006966:0.011149:0.003737:0.003583
Applicability of ABC method in the Health Sector::@0.092308:0.834753:0.430893:0.834753:0.430893:0.819250:0.092308:0.819250:0.009899:0.008841:0.008841:0.004071:0.004054:0.007262:0.008825:0.008841:0.004054:0.004071:0.004054:0.005748:0.007946:0.004152:0.008548:0.005601:0.004152:0.009899:0.009264:0.009378:0.004152:0.012309:0.007718:0.005748:0.008678:0.008548:0.008841:0.004152:0.004054:0.008695:0.004152:0.005748:0.008678:0.007718:0.004152:0.010665:0.007718:0.008825:0.004071:0.005748:0.008678:0.004152:0.008011:0.007718:0.007262:0.005748:0.008548:0.005748:0.004852
One of the decisive challenges of healthcare profession is to :@0.092308:0.849926:0.492907:0.849926:0.492907:0.835962:0.092308:0.835962:0.010334:0.008150:0.007243:0.005690:0.007981:0.005090:0.005690:0.005290:0.008150:0.007243:0.005690:0.008212:0.007243:0.006781:0.003691:0.006551:0.003691:0.006812:0.007243:0.005690:0.006781:0.008150:0.007612:0.003706:0.003706:0.007243:0.008150:0.007212:0.007243:0.006551:0.005690:0.007981:0.005090:0.005690:0.008150:0.007243:0.007612:0.003706:0.005290:0.008150:0.006781:0.007612:0.005105:0.007243:0.005690:0.008212:0.005105:0.007981:0.005090:0.007243:0.006551:0.006551:0.003691:0.007981:0.008150:0.005690:0.003691:0.006551:0.005690:0.005290:0.007704:0.003583
measure actual costs in real time. All payers like the Centers for :@0.076930:0.865903:0.492922:0.865903:0.492922:0.851940:0.076930:0.851940:0.011349:0.007166:0.007535:0.006474:0.008073:0.005028:0.007166:0.005090:0.007535:0.006705:0.005213:0.008073:0.007535:0.003629:0.005090:0.006705:0.007904:0.006474:0.005213:0.006474:0.005090:0.003614:0.008073:0.005090:0.005028:0.007166:0.007535:0.003629:0.005090:0.005213:0.003614:0.011349:0.007166:0.003937:0.005090:0.008934:0.003629:0.003629:0.005090:0.008135:0.007304:0.006951:0.007166:0.005259:0.006474:0.005090:0.003629:0.003614:0.007212:0.007166:0.005090:0.005213:0.008073:0.007166:0.005090:0.008965:0.007166:0.008073:0.005213:0.007166:0.005259:0.006474:0.005090:0.005013:0.007904:0.005059:0.003583
Medicare & Medicaid Services, employers, consumers/patients, etc. :@0.076930:0.881881:0.492753:0.881881:0.492753:0.867917:0.076930:0.867917:0.012840:0.006966:0.007935:0.003414:0.006505:0.007335:0.004829:0.006966:0.003906:0.009273:0.003906:0.012840:0.006966:0.007935:0.003414:0.006505:0.007335:0.003414:0.007935:0.003891:0.007535:0.006966:0.005444:0.006689:0.003414:0.006505:0.006966:0.006274:0.003475:0.003891:0.006966:0.011149:0.007935:0.003429:0.007550:0.006751:0.006966:0.005059:0.006274:0.003475:0.003906:0.006505:0.007704:0.007873:0.006274:0.007873:0.011149:0.006966:0.005059:0.006274:0.006412:0.007935:0.007335:0.005013:0.003414:0.006966:0.007873:0.005013:0.006274:0.003475:0.003906:0.006966:0.005013:0.006505:0.003737:0.003583
are willing to pay for healthcare services based upon real costs with :@0.076930:0.897858:0.492799:0.897858:0.492799:0.883895:0.076930:0.883895:0.007335:0.004829:0.006966:0.003737:0.010103:0.003414:0.003429:0.003429:0.003414:0.007873:0.006935:0.003737:0.005013:0.007704:0.003737:0.007935:0.007104:0.006904:0.003737:0.004813:0.007704:0.005059:0.003737:0.007873:0.006966:0.007335:0.003429:0.005013:0.007873:0.006505:0.007335:0.004829:0.006966:0.003737:0.006274:0.006966:0.005444:0.006689:0.003414:0.006505:0.006966:0.006274:0.003737:0.007935:0.007335:0.006274:0.006966:0.007935:0.003737:0.007873:0.007935:0.007704:0.007873:0.003737:0.004829:0.006966:0.007335:0.003429:0.003737:0.006505:0.007704:0.006274:0.005013:0.006274:0.003737:0.010103:0.003414:0.005013:0.007873:0.003583
a reasonable margin. Obviously, having clinical/business analytics :@0.076930:0.913836:0.492630:0.913836:0.492630:0.899872:0.076930:0.899872:0.007458:0.004536:0.004952:0.007089:0.007458:0.006397:0.007827:0.007996:0.007458:0.008058:0.003552:0.007089:0.004536:0.011272:0.007458:0.005182:0.007058:0.003537:0.007996:0.003860:0.004536:0.010180:0.007904:0.006812:0.003537:0.007827:0.007996:0.006397:0.003552:0.006412:0.003598:0.004536:0.007996:0.007227:0.006812:0.003537:0.007996:0.007058:0.004536:0.006628:0.003552:0.003537:0.007996:0.003537:0.006628:0.007458:0.003552:0.006535:0.008058:0.007996:0.006397:0.003537:0.007996:0.007089:0.006397:0.006397:0.004536:0.007458:0.007996:0.007458:0.003552:0.007028:0.005136:0.003537:0.006628:0.006274:0.003583
to provide real time cost accounting information to all relevant :@0.510868:0.194972:0.926352:0.194972:0.926352:0.181009:0.510868:0.181009:0.005274:0.007966:0.005644:0.008196:0.005090:0.007812:0.006951:0.003675:0.008196:0.007227:0.005644:0.005090:0.007227:0.007596:0.003691:0.005644:0.005274:0.003675:0.011410:0.007227:0.005644:0.006766:0.007966:0.006535:0.005274:0.005628:0.007596:0.006766:0.006766:0.007966:0.008135:0.008135:0.005274:0.003675:0.008135:0.007197:0.005644:0.003675:0.008135:0.005075:0.007966:0.005321:0.011410:0.007596:0.005274:0.003675:0.007966:0.008135:0.005644:0.005274:0.007966:0.005628:0.007596:0.003691:0.003691:0.005644:0.005090:0.007227:0.003691:0.007227:0.006951:0.007596:0.008135:0.005013:0.003583
providers, payers and managers with decision support alerts is :@0.510868:0.210950:0.926767:0.210950:0.926767:0.196986:0.510868:0.196986:0.008227:0.005121:0.007843:0.006981:0.003706:0.008227:0.007258:0.005351:0.006566:0.003767:0.005813:0.008227:0.007397:0.007043:0.007258:0.005351:0.006566:0.005813:0.007627:0.008165:0.008227:0.005813:0.011441:0.007627:0.008165:0.007627:0.007227:0.007258:0.005351:0.006566:0.005813:0.010395:0.003706:0.005305:0.008165:0.005813:0.008227:0.007258:0.006797:0.003706:0.006566:0.003706:0.007996:0.008165:0.005813:0.006566:0.008165:0.008227:0.008227:0.007996:0.005351:0.005305:0.005813:0.007627:0.003721:0.007258:0.005351:0.005305:0.006566:0.005813:0.003706:0.006274:0.003583
essential to actively manage costs when it can do measurable good. :@0.510868:0.226927:0.926629:0.226927:0.926629:0.212964:0.510868:0.212964:0.006966:0.006274:0.006274:0.006966:0.007873:0.005013:0.003414:0.007335:0.003429:0.003783:0.005013:0.007704:0.003783:0.007335:0.006505:0.005013:0.003414:0.006535:0.006966:0.003429:0.006904:0.003783:0.011149:0.007335:0.007873:0.007335:0.006935:0.006966:0.003783:0.006505:0.007704:0.006274:0.005013:0.006274:0.003783:0.010103:0.007873:0.006966:0.007873:0.003783:0.003414:0.005013:0.003783:0.006505:0.007335:0.007873:0.003783:0.007935:0.007704:0.003783:0.011149:0.006966:0.007335:0.006274:0.007873:0.004752:0.007335:0.007935:0.003429:0.006966:0.003783:0.006935:0.007704:0.007704:0.007935:0.003737:0.003583
CMAs can apply Time-driven, Activity-Based Costing here to provide :@0.510868:0.242905:0.926629:0.242905:0.926629:0.228941:0.510868:0.228941:0.008765:0.012840:0.008734:0.006274:0.003552:0.006505:0.007335:0.007873:0.003552:0.007335:0.007935:0.007935:0.003429:0.006904:0.003552:0.007089:0.003414:0.011149:0.006966:0.004567:0.007935:0.005059:0.003414:0.006535:0.006966:0.007873:0.003475:0.003552:0.008427:0.006505:0.005013:0.003414:0.006689:0.003414:0.005013:0.006904:0.004567:0.008335:0.007335:0.006274:0.006966:0.007935:0.003552:0.008765:0.007704:0.006274:0.005013:0.003414:0.007873:0.006935:0.003552:0.007873:0.006966:0.004829:0.006966:0.003552:0.005013:0.007704:0.003568:0.007935:0.004829:0.007550:0.006689:0.003414:0.007935:0.006966:0.003583
high quality but reasonable cost care:@0.510868:0.258882:0.735379:0.258882:0.735379:0.244919:0.510868:0.244919:0.007873:0.003414:0.006935:0.007873:0.003583:0.007935:0.007873:0.007335:0.003429:0.003414:0.005013:0.006904:0.003583:0.007935:0.007873:0.005013:0.003583:0.004829:0.006966:0.007335:0.006274:0.007704:0.007873:0.007335:0.007935:0.003429:0.006966:0.003583:0.006505:0.007704:0.006274:0.005013:0.003583:0.006505:0.007335:0.004829:0.006966
.:@0.735360:0.259048:0.739317:0.259048:0.739317:0.244263:0.735360:0.244263:0.003957
Applicability of ABC method in the IT Sector: :@0.526234:0.291613:0.836439:0.291613:0.836439:0.276109:0.526234:0.276109:0.009899:0.008841:0.008841:0.004071:0.004054:0.007262:0.008825:0.008841:0.004054:0.004071:0.004054:0.005748:0.007946:0.004152:0.008548:0.005601:0.004152:0.009899:0.009264:0.009378:0.004152:0.012309:0.007718:0.005748:0.008678:0.008548:0.008841:0.004152:0.004054:0.008695:0.004152:0.005748:0.008678:0.007718:0.004152:0.004771:0.008402:0.004152:0.008011:0.007718:0.007262:0.005748:0.008548:0.005748:0.004852:0.004152
With the proliferation of computer-related services, the explosion :@0.526239:0.306781:0.926684:0.306781:0.926684:0.292817:0.526239:0.292817:0.013040:0.003414:0.005013:0.007873:0.003537:0.005013:0.007873:0.006966:0.003537:0.007935:0.004829:0.007704:0.003429:0.003414:0.004813:0.006966:0.004752:0.007335:0.005013:0.003414:0.007704:0.007873:0.003537:0.007704:0.004813:0.003537:0.006505:0.007704:0.011149:0.007935:0.007873:0.005013:0.006966:0.005059:0.004567:0.004829:0.006966:0.003429:0.007335:0.005013:0.006966:0.007935:0.003537:0.006274:0.006966:0.005444:0.006689:0.003414:0.006505:0.006966:0.006274:0.003475:0.003537:0.005013:0.007873:0.006966:0.003537:0.006966:0.006812:0.007935:0.003429:0.007704:0.006274:0.003414:0.007704:0.007873:0.003583
in data communication, and ongoing trends toward globalization, :@0.510862:0.322758:0.926669:0.322758:0.926669:0.308795:0.510862:0.308795:0.003568:0.008027:0.004752:0.008089:0.007489:0.005167:0.007489:0.004752:0.006658:0.007858:0.011302:0.011302:0.008027:0.008027:0.003568:0.006658:0.007489:0.005167:0.003568:0.007858:0.008027:0.003629:0.004752:0.007489:0.008027:0.008089:0.004752:0.007858:0.008027:0.007089:0.007858:0.003568:0.008027:0.007089:0.004752:0.005167:0.004982:0.007120:0.008027:0.008089:0.006428:0.004752:0.005167:0.007704:0.010257:0.007489:0.004982:0.008089:0.004752:0.007089:0.003583:0.007858:0.008089:0.007489:0.003583:0.003568:0.006535:0.007489:0.005167:0.003568:0.007858:0.008027:0.003475:0.003583
managers in high-tech industries are considering new ways to manage :@0.510862:0.338736:0.926777:0.338736:0.926777:0.324772:0.510862:0.324772:0.011041:0.007227:0.007766:0.007227:0.006828:0.006858:0.004952:0.006166:0.002937:0.003306:0.007766:0.002922:0.007766:0.003306:0.006828:0.007766:0.004459:0.004905:0.006858:0.006397:0.007766:0.002937:0.003306:0.007766:0.007827:0.007766:0.006166:0.004905:0.004952:0.003306:0.006858:0.006166:0.002937:0.007227:0.004721:0.006858:0.002937:0.006397:0.007596:0.007766:0.006166:0.003306:0.007827:0.006858:0.004952:0.003306:0.007766:0.006828:0.002937:0.007766:0.006858:0.009995:0.002937:0.009995:0.006997:0.006797:0.006166:0.002937:0.004905:0.007596:0.002937:0.011041:0.007227:0.007766:0.007227:0.006828:0.006966:0.003583
and control costs. The fact that most Information Technology (IT) :@0.510862:0.354713:0.926854:0.354713:0.926854:0.340750:0.510862:0.340750:0.007473:0.008012:0.008073:0.004613:0.006643:0.007843:0.008012:0.005151:0.004967:0.007843:0.003568:0.004613:0.006643:0.007843:0.006412:0.005151:0.006412:0.003875:0.004613:0.007227:0.008012:0.007104:0.004613:0.004721:0.007473:0.006643:0.005151:0.004613:0.005151:0.008012:0.007473:0.005151:0.004613:0.011287:0.007843:0.006412:0.005151:0.004613:0.004213:0.008012:0.004952:0.007843:0.005198:0.011287:0.007473:0.005151:0.003552:0.007843:0.008012:0.004613:0.006459:0.007104:0.006643:0.008012:0.008012:0.007843:0.003568:0.007843:0.007074:0.007043:0.004613:0.004859:0.004213:0.007227:0.004721:0.003583
services have varied degrees of intangibility creates constraint to :@0.510862:0.370691:0.926869:0.370691:0.926869:0.356727:0.510862:0.356727:0.006443:0.007135:0.005613:0.006843:0.003583:0.006674:0.007135:0.006443:0.004829:0.008042:0.007274:0.006705:0.007120:0.004829:0.006858:0.007489:0.005228:0.003583:0.007135:0.008104:0.004829:0.008104:0.007135:0.007089:0.004998:0.007120:0.007135:0.006443:0.004829:0.007873:0.004982:0.004829:0.003583:0.008042:0.005182:0.007504:0.008027:0.007104:0.003583:0.008104:0.003583:0.003583:0.003583:0.005182:0.007074:0.004829:0.006674:0.004998:0.007135:0.007504:0.005182:0.007120:0.006443:0.004829:0.006674:0.007873:0.008042:0.006443:0.005182:0.004905:0.007504:0.003583:0.008042:0.005182:0.004829:0.005182:0.007704:0.003583
measure the costs of the services delivered. The resulting model :@0.510862:0.386668:0.926546:0.386668:0.926546:0.372705:0.510862:0.372705:0.011349:0.007181:0.007535:0.006474:0.008089:0.005028:0.007181:0.005182:0.005213:0.008089:0.007166:0.005182:0.006720:0.007904:0.006489:0.005213:0.006474:0.005182:0.007919:0.005013:0.005182:0.005213:0.008073:0.007181:0.005182:0.006474:0.007181:0.005644:0.006889:0.003629:0.006705:0.007181:0.006474:0.005182:0.008135:0.007181:0.003629:0.003629:0.006735:0.007166:0.005044:0.007166:0.008150:0.003937:0.005182:0.007304:0.008073:0.007181:0.005182:0.005028:0.007181:0.006474:0.008073:0.003644:0.005213:0.003629:0.008073:0.007135:0.005182:0.011349:0.007904:0.008150:0.007166:0.003429:0.003583
provides a managerial tool to compute productivity and efficiency :@0.510862:0.402646:0.926792:0.402646:0.926792:0.388682:0.510862:0.388682:0.008058:0.004952:0.007673:0.006812:0.003537:0.008058:0.007089:0.006397:0.004521:0.007458:0.004521:0.011272:0.007458:0.007996:0.007458:0.007058:0.007089:0.005182:0.003537:0.007458:0.003552:0.004521:0.005136:0.007827:0.007827:0.003552:0.004521:0.005136:0.007827:0.004521:0.006628:0.007827:0.011272:0.008058:0.007996:0.005136:0.007089:0.004521:0.008058:0.004952:0.007827:0.008058:0.007996:0.006628:0.005136:0.003537:0.006812:0.003537:0.005136:0.007028:0.004521:0.007458:0.007996:0.008058:0.004521:0.007089:0.004513:0.004636:0.003537:0.006628:0.003537:0.007089:0.007996:0.006628:0.006904:0.003583
and is currently being used for IT cost chargeback and process :@0.510862:0.418623:0.926531:0.418623:0.926531:0.404660:0.510862:0.404660:0.007596:0.008135:0.008196:0.005597:0.003675:0.006535:0.005597:0.006766:0.008135:0.005321:0.005090:0.007227:0.008135:0.005274:0.003691:0.007166:0.005597:0.008196:0.007227:0.003675:0.008135:0.007197:0.005597:0.008135:0.006535:0.007227:0.008196:0.005597:0.005075:0.007966:0.005321:0.005597:0.004336:0.007350:0.005597:0.006766:0.007966:0.006535:0.005274:0.005597:0.006766:0.008135:0.007596:0.005321:0.007197:0.007227:0.008196:0.007596:0.006766:0.007274:0.005597:0.007596:0.008135:0.008196:0.005597:0.008196:0.005090:0.007966:0.006766:0.007227:0.006535:0.006274:0.003583
improvements. The costs of IT services could be more accurately and :@0.510862:0.434601:0.926638:0.434601:0.926638:0.420637:0.510862:0.420637:0.003414:0.011149:0.007935:0.004829:0.007550:0.006535:0.006966:0.011149:0.006966:0.007873:0.005013:0.006274:0.003737:0.003214:0.007089:0.007873:0.006966:0.003214:0.006505:0.007704:0.006274:0.005013:0.006274:0.003214:0.007704:0.004813:0.003214:0.004075:0.007089:0.003214:0.006274:0.006966:0.005444:0.006689:0.003414:0.006505:0.006966:0.006274:0.003214:0.006505:0.007704:0.007873:0.003429:0.007935:0.003214:0.007935:0.006966:0.003214:0.011149:0.007704:0.004829:0.006966:0.003214:0.007335:0.006505:0.006505:0.007873:0.004752:0.007335:0.005013:0.006966:0.003429:0.006904:0.003214:0.007335:0.007873:0.007935:0.003583
meaningfully charged to the clients/users under ABC method. The :@0.510862:0.450578:0.926792:0.450578:0.926792:0.436615:0.510862:0.436615:0.011256:0.007074:0.007443:0.007981:0.003521:0.007981:0.007043:0.004921:0.007981:0.003537:0.003537:0.007012:0.004398:0.006612:0.007981:0.007443:0.005167:0.007043:0.007074:0.008042:0.004398:0.005121:0.007812:0.004398:0.005121:0.007981:0.007074:0.004398:0.006612:0.003537:0.003521:0.007074:0.007981:0.005121:0.006382:0.006520:0.007981:0.006382:0.007074:0.005167:0.006382:0.004398:0.007981:0.007981:0.008042:0.007074:0.005167:0.004398:0.008842:0.008442:0.008873:0.004398:0.011256:0.007074:0.005121:0.007981:0.007812:0.008042:0.003844:0.004398:0.007197:0.007981:0.006966:0.003583
professionals like CMAs can help managers assess which activities :@0.510862:0.466556:0.926900:0.466556:0.926900:0.452592:0.510862:0.452592:0.007996:0.004890:0.007750:0.004875:0.007028:0.006336:0.006336:0.003475:0.007750:0.007935:0.007397:0.003491:0.006336:0.004352:0.003491:0.003475:0.007074:0.007028:0.004352:0.008827:0.012902:0.008796:0.006336:0.004352:0.006566:0.007397:0.007935:0.004352:0.007919:0.007028:0.003491:0.007996:0.004352:0.011195:0.007397:0.007935:0.007397:0.006997:0.007012:0.005121:0.006336:0.004352:0.007397:0.006336:0.006320:0.007028:0.006336:0.006336:0.004352:0.010165:0.007935:0.003475:0.006566:0.007935:0.004352:0.007397:0.006566:0.005075:0.003475:0.006751:0.003460:0.005075:0.003475:0.007028:0.006274:0.003583
could be reduced or eliminated. :@0.510862:0.482533:0.706125:0.482533:0.706125:0.468570:0.510862:0.468570:0.006505:0.007704:0.007873:0.003429:0.007935:0.003583:0.007935:0.006966:0.003583:0.004829:0.006966:0.007935:0.007873:0.006505:0.006966:0.007935:0.003583:0.007704:0.005059:0.003583:0.006966:0.003429:0.003414:0.011149:0.003414:0.007873:0.007335:0.005013:0.006966:0.007935:0.003737:0.003583
ABC Method for sustainable infrastructure: :@0.526239:0.515257:0.827392:0.515257:0.827392:0.499753:0.526239:0.499753:0.009899:0.009264:0.009378:0.004152:0.013937:0.007718:0.005748:0.008678:0.008548:0.008841:0.004152:0.005601:0.008548:0.005748:0.004152:0.006790:0.008695:0.006790:0.005748:0.008825:0.004054:0.008695:0.008825:0.008841:0.004071:0.007718:0.004152:0.004054:0.008695:0.005601:0.005503:0.008825:0.006790:0.005748:0.005748:0.008695:0.007262:0.005748:0.008695:0.005503:0.007718:0.004852:0.004152
Infrastructure is the backbone of acceleration of growth in India. :@0.526239:0.530429:0.926623:0.530429:0.926623:0.516465:0.526239:0.516465:0.004075:0.007873:0.004813:0.004752:0.007335:0.006274:0.005013:0.005059:0.007873:0.006505:0.005013:0.007873:0.004829:0.006966:0.004106:0.003414:0.006274:0.004106:0.005013:0.007873:0.006966:0.004106:0.007935:0.007335:0.006505:0.007012:0.007935:0.007704:0.007873:0.006966:0.004106:0.007704:0.004813:0.004106:0.007335:0.006505:0.006505:0.006966:0.003429:0.006966:0.004752:0.007335:0.005013:0.003414:0.007704:0.007873:0.004106:0.007704:0.004813:0.004106:0.006935:0.004829:0.007550:0.010103:0.005013:0.007873:0.004106:0.003414:0.007873:0.004106:0.004075:0.007873:0.007935:0.003414:0.007335:0.003737:0.003583
In a populous country like ours with increasingly growing levels :@0.510862:0.546406:0.926915:0.546406:0.926915:0.532443:0.510862:0.532443:0.004321:0.008119:0.005428:0.007581:0.005428:0.008165:0.007950:0.008165:0.008119:0.003675:0.007950:0.008119:0.006505:0.005428:0.006751:0.007950:0.008119:0.008119:0.005259:0.005690:0.007151:0.005428:0.003675:0.003660:0.007258:0.007212:0.005428:0.007950:0.008104:0.005305:0.006505:0.005428:0.010349:0.003660:0.005259:0.008119:0.005428:0.003660:0.008119:0.006751:0.005075:0.007212:0.007581:0.006520:0.003660:0.008119:0.007181:0.003675:0.007151:0.005428:0.007181:0.005059:0.007796:0.010349:0.003644:0.008119:0.007166:0.005428:0.003675:0.007212:0.006781:0.007212:0.003675:0.006274:0.003583
of consumption and industrialization, prompt development of :@0.510862:0.562384:0.926500:0.562384:0.926500:0.548420:0.510862:0.548420:0.008089:0.005198:0.006551:0.006889:0.008089:0.008258:0.006658:0.008258:0.011533:0.008319:0.005397:0.003798:0.008089:0.008258:0.006551:0.007720:0.008258:0.008319:0.006551:0.003798:0.008258:0.008319:0.008258:0.006658:0.005397:0.005444:0.003798:0.007720:0.003814:0.003798:0.006766:0.007720:0.005397:0.003798:0.008089:0.008258:0.003860:0.006551:0.008319:0.005213:0.008089:0.011533:0.008319:0.005397:0.006551:0.008319:0.007350:0.006920:0.007350:0.003814:0.008089:0.008319:0.011533:0.007350:0.008258:0.005397:0.006551:0.008089:0.004813:0.003583
infrastructure such as Railways, Power, Ports, Highways, Economic :@0.510862:0.578361:0.926515:0.578361:0.926515:0.564398:0.510862:0.564398:0.003475:0.007935:0.004875:0.004813:0.007397:0.006336:0.005075:0.005121:0.007935:0.006566:0.005075:0.007935:0.004890:0.007028:0.004367:0.006336:0.007935:0.006566:0.007935:0.004367:0.007397:0.006336:0.004367:0.008350:0.007397:0.003475:0.003491:0.010165:0.007166:0.006966:0.006336:0.003537:0.004367:0.007689:0.007612:0.010011:0.007028:0.004736:0.003537:0.004367:0.007689:0.007766:0.005121:0.005075:0.006336:0.003537:0.004367:0.009872:0.003475:0.006997:0.007935:0.010165:0.007166:0.006966:0.006336:0.003537:0.004367:0.007858:0.006566:0.007766:0.007935:0.007766:0.011210:0.003475:0.006505:0.003583
Zones, Smart Cities among others, is not just a need of an hour but :@0.510862:0.594339:0.926577:0.594339:0.926577:0.580375:0.510862:0.580375:0.008104:0.007704:0.007873:0.006966:0.006274:0.003475:0.003937:0.007535:0.011149:0.007335:0.005059:0.005013:0.003937:0.008765:0.003414:0.005013:0.003414:0.006966:0.006274:0.003937:0.007335:0.011149:0.007704:0.007873:0.006935:0.003937:0.007704:0.005013:0.007873:0.006966:0.005059:0.006274:0.003475:0.003937:0.003414:0.006274:0.003937:0.007873:0.007704:0.005013:0.003937:0.003691:0.007873:0.006274:0.005013:0.003937:0.007335:0.003937:0.007873:0.006966:0.006966:0.007935:0.003937:0.007704:0.004813:0.003937:0.007335:0.007873:0.003937:0.007873:0.007704:0.007873:0.005059:0.003937:0.007935:0.007873:0.005013:0.003583
a pre-requisite for growth and sustainability. Thus to achieve higher :@0.510862:0.610316:0.926684:0.610316:0.926684:0.596353:0.510862:0.596353:0.007335:0.003860:0.007935:0.004829:0.006966:0.004567:0.004829:0.006966:0.007935:0.007873:0.003414:0.006274:0.003414:0.005013:0.006966:0.003860:0.004813:0.007704:0.005059:0.003860:0.006935:0.004829:0.007550:0.010103:0.005013:0.007873:0.003860:0.007335:0.007873:0.007935:0.003860:0.006274:0.007873:0.006274:0.005013:0.007335:0.003414:0.007873:0.007335:0.007935:0.003414:0.003429:0.003414:0.005013:0.006289:0.003737:0.003860:0.007089:0.007873:0.007873:0.006274:0.003860:0.005013:0.007704:0.003860:0.007335:0.006505:0.007873:0.003414:0.006966:0.006535:0.006966:0.003860:0.007873:0.003414:0.006935:0.007873:0.006966:0.005059:0.003583
productivity and profitability with optimum duration and optimum :@0.510862:0.626294:0.926638:0.626294:0.926638:0.612330:0.510862:0.612330:0.008012:0.004905:0.007781:0.008012:0.007950:0.006582:0.005090:0.003491:0.006766:0.003491:0.005090:0.006981:0.004383:0.007412:0.007950:0.008012:0.004383:0.008012:0.004905:0.007781:0.004037:0.004114:0.005090:0.007412:0.008012:0.003491:0.003506:0.003491:0.005090:0.006981:0.004383:0.010180:0.003491:0.005090:0.007950:0.004383:0.007781:0.008012:0.005090:0.003491:0.011226:0.007950:0.011226:0.004383:0.008012:0.007950:0.004829:0.007412:0.005090:0.003491:0.007781:0.007950:0.004383:0.007412:0.007950:0.008012:0.004383:0.007781:0.008012:0.005090:0.003491:0.011226:0.007950:0.011149:0.003583
cost, application of ABC is unparallel. ABC can contribute to evaluate :@0.510862:0.642271:0.926992:0.642271:0.926992:0.628308:0.510862:0.628308:0.006474:0.007673:0.006243:0.004982:0.003445:0.003014:0.007304:0.007904:0.007904:0.003398:0.003383:0.006474:0.007304:0.004982:0.003383:0.007673:0.007843:0.003014:0.007673:0.004782:0.003014:0.008704:0.008304:0.008734:0.003014:0.003383:0.006243:0.003014:0.007843:0.007843:0.007904:0.007304:0.004721:0.007304:0.003398:0.003398:0.006935:0.003398:0.003706:0.003014:0.008704:0.008304:0.008734:0.003014:0.006474:0.007304:0.007843:0.003014:0.006474:0.007673:0.007843:0.004982:0.005028:0.003383:0.007904:0.007843:0.004982:0.006935:0.003014:0.004982:0.007673:0.003014:0.006935:0.006658:0.007304:0.003398:0.007843:0.007304:0.004982:0.006966:0.003583
the cost and performance efficiency of companies in a more exact :@0.510862:0.658249:0.926454:0.658249:0.926454:0.644285:0.510862:0.644285:0.005105:0.007981:0.007058:0.004398:0.006597:0.007812:0.006366:0.005105:0.004398:0.007427:0.007981:0.008027:0.004398:0.008042:0.007058:0.005151:0.004905:0.007812:0.005151:0.011241:0.007427:0.007981:0.006597:0.007058:0.004398:0.007074:0.004513:0.004605:0.003506:0.006597:0.003521:0.007058:0.007966:0.006597:0.007012:0.004398:0.007796:0.004905:0.004398:0.006597:0.007796:0.011241:0.008042:0.007427:0.007966:0.003521:0.007058:0.006366:0.004398:0.003506:0.007981:0.004398:0.007427:0.004398:0.011256:0.007796:0.004921:0.007074:0.004398:0.007058:0.006904:0.007427:0.006612:0.005013:0.003583
way. It makes the management practices more transparent, too. :@0.510862:0.674226:0.900789:0.674226:0.900789:0.660263:0.510862:0.660263:0.010103:0.007104:0.006289:0.003737:0.003583:0.004075:0.005013:0.003583:0.011149:0.007335:0.007012:0.006966:0.006274:0.003583:0.005013:0.007873:0.006966:0.003583:0.011149:0.007335:0.007873:0.007335:0.006935:0.006966:0.011149:0.006966:0.007873:0.005013:0.003583:0.007935:0.004752:0.007335:0.006505:0.005013:0.003414:0.006505:0.006966:0.006274:0.003583:0.011149:0.007704:0.004829:0.006966:0.003583:0.005013:0.004752:0.007335:0.007873:0.006274:0.007935:0.007335:0.004829:0.006966:0.007873:0.005013:0.003475:0.003583:0.005013:0.007704:0.007704:0.003737:0.003583
Project Cost Analysis::@0.526239:0.706955:0.674878:0.706955:0.674878:0.691451:0.526239:0.691451:0.008678:0.005503:0.008548:0.004494:0.007718:0.007262:0.005748:0.004152:0.009378:0.008548:0.006790:0.005748:0.004152:0.009899:0.008695:0.008825:0.004071:0.007946:0.006790:0.004054:0.006790:0.004852
Many business improvement projects may need considerable :@0.526239:0.722127:0.926946:0.722127:0.926946:0.708163:0.526239:0.708163:0.013132:0.007627:0.008165:0.007197:0.005782:0.008227:0.008165:0.006566:0.003706:0.008165:0.007258:0.006566:0.006566:0.005782:0.003706:0.011441:0.008227:0.005121:0.007843:0.006828:0.007258:0.011441:0.007258:0.008165:0.005305:0.005782:0.008227:0.005121:0.007996:0.003983:0.007258:0.006797:0.005305:0.006566:0.005782:0.011441:0.007397:0.007197:0.005782:0.008165:0.007258:0.007258:0.008227:0.005782:0.006797:0.007996:0.008165:0.006566:0.003706:0.008227:0.007258:0.005044:0.007627:0.008227:0.003721:0.006966:0.003583
capital expenditure, and it will be indispensable therefore to do a :@0.510862:0.738104:0.926300:0.738104:0.926300:0.724141:0.510862:0.724141:0.006628:0.007458:0.008058:0.003537:0.005136:0.007458:0.003552:0.004582:0.007089:0.006935:0.008058:0.007089:0.007996:0.008058:0.003537:0.005136:0.007996:0.004952:0.007089:0.003598:0.004582:0.007458:0.007996:0.008058:0.004582:0.003537:0.005136:0.004582:0.010226:0.003537:0.003552:0.003552:0.004582:0.008058:0.007089:0.004582:0.003537:0.007996:0.008058:0.003537:0.006397:0.008058:0.007089:0.007996:0.006397:0.007458:0.008058:0.003552:0.007089:0.004582:0.005136:0.007996:0.007089:0.004952:0.007089:0.004936:0.007827:0.004952:0.007089:0.004582:0.005136:0.007827:0.004582:0.008058:0.007827:0.004582:0.007335:0.003583
cost benefit analysis to establish whether it is worthwhile going :@0.510862:0.754082:0.926285:0.754082:0.926285:0.740118:0.510862:0.740118:0.006720:0.007919:0.006489:0.005228:0.005290:0.008150:0.007181:0.008089:0.007181:0.004037:0.004252:0.005228:0.005290:0.007550:0.008089:0.007550:0.003644:0.007120:0.006489:0.003629:0.006489:0.005290:0.005228:0.007919:0.005290:0.007181:0.006489:0.005228:0.007550:0.008150:0.003644:0.003629:0.006489:0.008089:0.005290:0.010318:0.008089:0.007181:0.005228:0.008089:0.007181:0.005274:0.005290:0.003629:0.005228:0.005290:0.003629:0.006489:0.005290:0.010165:0.007919:0.005274:0.005228:0.008089:0.010318:0.008089:0.003629:0.003644:0.007181:0.005290:0.007151:0.007919:0.003629:0.008089:0.006935:0.003583
ahead. In this juncture, CMAs can apply Activity Based Management :@0.510862:0.770059:0.926715:0.770059:0.926715:0.756096:0.510862:0.756096:0.007335:0.007873:0.006966:0.007335:0.007935:0.003737:0.003122:0.004075:0.007873:0.003122:0.005013:0.007873:0.003414:0.006274:0.003122:0.003691:0.007873:0.007873:0.006505:0.005013:0.007873:0.004829:0.006966:0.003475:0.003122:0.008765:0.012840:0.008734:0.006274:0.003122:0.006505:0.007335:0.007873:0.003122:0.007335:0.007935:0.007935:0.003429:0.006904:0.003122:0.008427:0.006505:0.005013:0.003414:0.006689:0.003414:0.005013:0.006904:0.003122:0.008335:0.007335:0.006274:0.006966:0.007935:0.003122:0.012840:0.007335:0.007873:0.007335:0.006935:0.006966:0.011149:0.006966:0.007873:0.005013:0.003583
(ABM) to supply more accurate information about the potential :@0.510862:0.786037:0.926469:0.786037:0.926469:0.772073:0.510862:0.772073:0.004952:0.008965:0.008565:0.013071:0.004952:0.005367:0.005244:0.007935:0.005367:0.006505:0.008104:0.008165:0.008165:0.003660:0.007135:0.005367:0.011379:0.007935:0.005059:0.007197:0.005367:0.007566:0.006735:0.006735:0.008104:0.004982:0.007566:0.005244:0.007197:0.005367:0.003644:0.008104:0.005044:0.007935:0.005290:0.011379:0.007566:0.005244:0.003644:0.007935:0.008104:0.005367:0.007566:0.008165:0.007935:0.008104:0.005244:0.005367:0.005244:0.008104:0.007197:0.005367:0.008165:0.007935:0.005244:0.007197:0.008104:0.005244:0.003644:0.007566:0.003429:0.003583
savings from a particular project, therefore leading to a more accurate :@0.510862:0.802014:0.926731:0.802014:0.926731:0.788051:0.510862:0.788051:0.006182:0.007012:0.006597:0.003322:0.007781:0.006843:0.006182:0.002952:0.004721:0.004736:0.007612:0.011056:0.002952:0.007243:0.002952:0.007843:0.007243:0.004967:0.004921:0.003322:0.006412:0.007781:0.003337:0.007243:0.004967:0.002952:0.007843:0.004736:0.007612:0.003598:0.006874:0.006412:0.004921:0.003383:0.002952:0.004921:0.007781:0.006874:0.004736:0.006874:0.004721:0.007612:0.004736:0.006874:0.002952:0.003337:0.006874:0.007243:0.007843:0.003322:0.007781:0.006843:0.002952:0.004921:0.007612:0.002952:0.007243:0.002952:0.011056:0.007612:0.004736:0.006874:0.002952:0.007243:0.006412:0.006412:0.007781:0.004659:0.007243:0.004921:0.006966:0.003583
assessment. After completion of a business process improvement :@0.510862:0.817992:0.926438:0.817992:0.926438:0.804028:0.510862:0.804028:0.007489:0.006428:0.006428:0.007120:0.006428:0.006428:0.011302:0.007120:0.008027:0.005167:0.003891:0.004782:0.008888:0.004582:0.004736:0.007120:0.005213:0.004782:0.006658:0.007858:0.011302:0.008089:0.003583:0.007120:0.005167:0.003568:0.007858:0.008027:0.004782:0.007858:0.004967:0.004798:0.007489:0.004782:0.008089:0.008027:0.006428:0.003568:0.008027:0.007120:0.006428:0.006428:0.004782:0.008089:0.004982:0.007858:0.006658:0.007120:0.006428:0.006428:0.004782:0.003568:0.011302:0.008089:0.004982:0.007704:0.006689:0.007120:0.011302:0.007120:0.008027:0.005013:0.003583
project, many businesses do not measure the benefits achieved by :@0.510862:0.833969:0.926346:0.833969:0.926346:0.820006:0.510862:0.820006:0.007981:0.004875:0.007750:0.003737:0.007012:0.006551:0.005059:0.003521:0.004352:0.011195:0.007381:0.007919:0.006951:0.004352:0.007981:0.007919:0.006320:0.003460:0.007919:0.007012:0.006320:0.006320:0.007012:0.006320:0.004352:0.007981:0.007750:0.004352:0.007919:0.007750:0.005059:0.004352:0.011195:0.007012:0.007381:0.006320:0.007919:0.004875:0.007012:0.004352:0.005059:0.007919:0.007012:0.004352:0.007981:0.007012:0.007919:0.007012:0.004037:0.004083:0.005059:0.006320:0.004352:0.007381:0.006551:0.007919:0.003460:0.007012:0.006582:0.007012:0.007981:0.004352:0.007827:0.006904:0.003583
the project, and in some cases fail to take full advantage of them. :@0.510862:0.849947:0.926900:0.849947:0.926900:0.835983:0.510862:0.835983:0.005121:0.007981:0.007074:0.004398:0.008042:0.004936:0.007812:0.003798:0.007074:0.006612:0.005121:0.003583:0.004398:0.007443:0.007981:0.008042:0.004398:0.003521:0.007981:0.004398:0.006382:0.007812:0.011256:0.007074:0.004398:0.006612:0.007443:0.006382:0.007074:0.006382:0.004398:0.004690:0.007443:0.003521:0.003537:0.004398:0.005121:0.007812:0.004398:0.005121:0.007443:0.007120:0.007074:0.004398:0.004921:0.007981:0.003537:0.003537:0.004398:0.007443:0.008042:0.006797:0.007443:0.007981:0.005121:0.007443:0.007043:0.007074:0.004398:0.007812:0.004921:0.004398:0.005121:0.007981:0.007074:0.011256:0.003737:0.003583
ABM enables management to identify which activities or processes it :@0.510862:0.865924:0.926900:0.865924:0.926900:0.851961:0.510862:0.851961:0.008734:0.008335:0.012840:0.003045:0.006966:0.007873:0.007335:0.007935:0.003429:0.006966:0.006274:0.003045:0.011149:0.007335:0.007873:0.007335:0.006935:0.006966:0.011149:0.006966:0.007873:0.005013:0.003045:0.005013:0.007704:0.003045:0.003414:0.007935:0.006966:0.007873:0.005013:0.003414:0.004813:0.006904:0.003045:0.010103:0.007873:0.003414:0.006505:0.007873:0.003045:0.007335:0.006505:0.005013:0.003414:0.006689:0.003414:0.005013:0.003414:0.006966:0.006274:0.003045:0.007704:0.005059:0.003045:0.007935:0.004829:0.007704:0.006505:0.006966:0.006274:0.006274:0.006966:0.006274:0.003045:0.003414:0.005013:0.003583
is spending the most on, and where the biggest financial savings can :@0.510862:0.881902:0.926638:0.881902:0.926638:0.867938:0.510862:0.867938:0.003414:0.006274:0.003337:0.006274:0.007935:0.006966:0.007873:0.007935:0.003414:0.007873:0.006935:0.003337:0.005013:0.007873:0.006966:0.003337:0.011149:0.007704:0.006274:0.005013:0.003337:0.007704:0.007873:0.003475:0.003337:0.007335:0.007873:0.007935:0.003337:0.010103:0.007873:0.006966:0.004829:0.006966:0.003337:0.005013:0.007873:0.006966:0.003337:0.007935:0.003414:0.007166:0.006935:0.006966:0.006274:0.005013:0.003337:0.004037:0.004037:0.007873:0.007335:0.007873:0.006505:0.003414:0.007335:0.003429:0.003337:0.006274:0.007104:0.006689:0.003414:0.007873:0.006935:0.006274:0.003337:0.006505:0.007335:0.007873:0.003583
be made. It can also identify activities where management believes :@0.510862:0.897879:0.926807:0.897879:0.926807:0.883916:0.510862:0.883916:0.007966:0.006997:0.004321:0.011179:0.007366:0.007966:0.006997:0.003767:0.004321:0.004106:0.005044:0.004321:0.006535:0.007366:0.007904:0.004321:0.007366:0.003460:0.006305:0.007735:0.004321:0.003445:0.007966:0.006997:0.007904:0.005044:0.003445:0.004844:0.006935:0.004321:0.007366:0.006535:0.005044:0.003445:0.006720:0.003445:0.005044:0.003445:0.006997:0.006305:0.004321:0.010134:0.007904:0.006997:0.004859:0.006997:0.004321:0.011179:0.007366:0.007904:0.007366:0.006966:0.006997:0.011179:0.006997:0.007904:0.005044:0.004321:0.007966:0.006997:0.003460:0.003445:0.006997:0.006566:0.006997:0.006274:0.003583
big improvements can be made.:@0.510862:0.913857:0.702865:0.913857:0.702865:0.899894:0.510862:0.899894:0.007935:0.003414:0.006935:0.003583:0.003414:0.011149:0.007935:0.004829:0.007550:0.006535:0.006966:0.011149:0.006966:0.007873:0.005013:0.006274:0.003583:0.006505:0.007335:0.007873:0.003583:0.007935:0.006966:0.003583:0.011149:0.007335:0.007935:0.006966:0.003737
Role of CMAs :@0.358878:0.113587:0.651955:0.113587:0.651955:0.070200:0.358878:0.070200:0.031348:0.024141:0.014458:0.021709:0.010855:0.024141:0.016890:0.010855:0.031348:0.043419:0.033780:0.019278:0.010855
in :@0.479496:0.142885:0.531338:0.142885:0.531338:0.099498:0.479496:0.099498:0.014458:0.026529:0.010855
Activity Based Costing & its Applications:@0.087033:0.172183:0.912989:0.172183:0.912989:0.128795:0.087033:0.128795:0.033780:0.019278:0.014458:0.014458:0.024141:0.014458:0.014458:0.024141:0.010855:0.028960:0.021709:0.019278:0.021709:0.026529:0.010855:0.031348:0.024141:0.019278:0.014458:0.014458:0.026529:0.024141:0.010855:0.036168:0.010855:0.014458:0.014458:0.019278:0.010855:0.033780:0.026529:0.026529:0.014458:0.014458:0.019278:0.021709:0.014458:0.014458:0.024141:0.026529:0.019278
F:@0.202564:0.075326:0.238982:0.075326:0.238982:0.023727:0.202564:0.023727:0.036418
ROM  THE  RESEARCH  DES:@0.239003:0.071292:0.772945:0.071292:0.772945:0.036893:0.239003:0.036893:0.028837:0.029670:0.037015:0.009190:0.009190:0.024749:0.033034:0.026087:0.009190:0.009190:0.028837:0.026087:0.023482:0.026087:0.027426:0.028837:0.025870:0.033034:0.009190:0.009190:0.030176:0.026087:0.023482
K:@0.773028:0.075326:0.817369:0.075326:0.817369:0.023727:0.773028:0.023727:0.044341
www.icmai.in:@0.798205:0.974748:0.923776:0.974748:0.923776:0.957721:0.798205:0.957721:0.015775:0.015775:0.015775:0.005771:0.006278:0.009118:0.016807:0.011271:0.006278:0.005771:0.006278:0.010674
May 2017:@0.406839:0.977956:0.492193:0.977956:0.492193:0.962673:0.406839:0.962673:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
116:@0.073530:0.980264:0.108265:0.980264:0.108265:0.958570:0.073530:0.958570:0.011940:0.011940:0.010855
The Management Accountant  :@0.122650:0.977954:0.381968:0.977954:0.381968:0.962671:0.122650:0.962671:0.011452:0.011452:0.009009:0.004740:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004740:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.006748:0.004740:0.003835
l:@0.382870:0.976735:0.397343:0.976735:0.397343:0.966042:0.382870:0.966042:0.014473