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
38:@0.079500:0.980264:0.102295:0.980264:0.102295:0.958570:0.079500:0.958570:0.011940:0.010855
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
                    n outgrowth  the current year. Several question :@0.142051:0.242951:0.637478:0.242951:0.637478:0.227668:0.142051:0.227668:0.005192:0.005192:0.005192:0.005192:0.005192:0.005192:0.005192:0.005192:0.005192:0.005192:0.005192:0.005192:0.005192:0.005192:0.005192:0.005192:0.005192:0.005192:0.005192:0.005192:0.010728:0.005192:0.009407:0.010728:0.006024:0.009751:0.007146:0.009064:0.013948:0.006024:0.010547:0.003835:0.017910:0.006079:0.010782:0.008340:0.005663:0.008340:0.010782:0.007833:0.007200:0.008340:0.010782:0.006079:0.005663:0.008756:0.008340:0.009462:0.005590:0.004939:0.005663:0.009462:0.008340:0.008756:0.008340:0.007037:0.009462:0.004939:0.005663:0.009462:0.010782:0.008340:0.007200:0.006079:0.004939:0.009462:0.010547:0.003835
of  activity framework, linking  of how the activity be performed, :@0.076923:0.258925:0.637478:0.258925:0.637478:0.243643:0.076923:0.243643:0.010095:0.004704:0.003184:0.010493:0.010095:0.008973:0.006712:0.005228:0.010095:0.005572:0.006712:0.010095:0.010493:0.005572:0.007671:0.010095:0.015938:0.008973:0.013930:0.010095:0.007833:0.010095:0.005572:0.010493:0.005572:0.005572:0.011416:0.010095:0.005572:0.011416:0.009226:0.003835:0.017856:0.009498:0.007291:0.005970:0.010819:0.009154:0.014039:0.005970:0.006115:0.010819:0.008376:0.005970:0.009498:0.008376:0.006115:0.004631:0.009498:0.004975:0.006115:0.009498:0.005970:0.009498:0.008376:0.005970:0.009498:0.008376:0.007236:0.004975:0.009498:0.007399:0.015341:0.008376:0.009498:0.004704:0.003835
workload and costs leads to Activity  should the activity be undertaken, :@0.076923:0.274900:0.637623:0.274900:0.637623:0.259618:0.076923:0.259618:0.013062:0.009226:0.006965:0.009226:0.004704:0.009226:0.009226:0.009226:0.003437:0.009226:0.010547:0.009226:0.003437:0.008105:0.009226:0.006965:0.005843:0.006965:0.003437:0.004704:0.008105:0.009226:0.009226:0.006965:0.003437:0.005843:0.009226:0.003437:0.012809:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003835:0.017874:0.007128:0.010710:0.009389:0.010710:0.004867:0.009389:0.005066:0.006006:0.010710:0.008268:0.005066:0.009389:0.008268:0.006006:0.004523:0.009389:0.004867:0.006006:0.009389:0.005066:0.009389:0.008268:0.005066:0.010710:0.010710:0.009389:0.008268:0.007653:0.006006:0.009389:0.008847:0.008268:0.010710:0.004704:0.003835
based budgeting (ABB). With a  how well the task has to be :@0.076923:0.290875:0.637532:0.290875:0.637532:0.275593:0.076923:0.275593:0.009878:0.009878:0.007616:0.008756:0.009878:0.008828:0.009878:0.011198:0.009878:0.009534:0.008756:0.006495:0.005355:0.011198:0.009878:0.008828:0.006495:0.013460:0.011198:0.011198:0.006495:0.005355:0.008828:0.017657:0.005355:0.006495:0.011198:0.008828:0.009226:0.003835:0.017820:0.011542:0.009878:0.014762:0.011488:0.014057:0.009100:0.005699:0.005699:0.011488:0.006838:0.011542:0.009100:0.011488:0.006838:0.010222:0.007960:0.010222:0.011488:0.011542:0.010222:0.007960:0.011488:0.006838:0.010222:0.011488:0.010222:0.008105:0.003835
comprehensive  activity  based  performed, should it be in-house  of  ABB, the applications have :@0.076923:0.306850:0.926756:0.306850:0.926756:0.291567:0.076923:0.291567:0.009263:0.010384:0.016228:0.010384:0.008123:0.009263:0.011705:0.009263:0.011705:0.008123:0.005518:0.009679:0.009263:0.003835:0.008883:0.010384:0.009263:0.007001:0.005518:0.010384:0.005862:0.007001:0.010384:0.003835:0.008883:0.010384:0.010384:0.008123:0.009263:0.009226:0.003835:0.017928:0.009643:0.008521:0.007381:0.005120:0.009643:0.007544:0.015486:0.008521:0.009643:0.005120:0.007056:0.007381:0.010963:0.009643:0.010963:0.005120:0.009643:0.007056:0.005120:0.006260:0.007056:0.009643:0.008521:0.007056:0.005120:0.010963:0.006260:0.010963:0.009643:0.010963:0.007381:0.008105:0.003835:0.017965:0.010059:0.004704:0.003148:0.010258:0.013641:0.011379:0.011379:0.005536:0.010258:0.006676:0.011379:0.008937:0.010258:0.009896:0.010059:0.010059:0.005536:0.005536:0.008937:0.009896:0.006676:0.005536:0.010059:0.011379:0.007797:0.010258:0.011379:0.009353:0.009353:0.008105:0.003835
budgets, executives are able to create  or outsourced etc have helped to  been phenomenon and has been :@0.076923:0.322825:0.926900:0.322825:0.926900:0.307542:0.076923:0.307542:0.009082:0.010402:0.009082:0.008738:0.007960:0.005699:0.006820:0.004559:0.003003:0.007616:0.008792:0.007960:0.007960:0.010402:0.005699:0.004215:0.008376:0.007960:0.006820:0.003003:0.009082:0.006820:0.007960:0.003003:0.008557:0.009082:0.004559:0.007960:0.003003:0.005699:0.009082:0.003003:0.007960:0.006820:0.007960:0.008919:0.005699:0.008105:0.003835:0.018019:0.009606:0.007345:0.006784:0.009606:0.010927:0.006223:0.007345:0.009606:0.010927:0.007345:0.008485:0.008485:0.009606:0.006784:0.008485:0.006223:0.008485:0.006784:0.010927:0.008901:0.008901:0.008485:0.006784:0.010927:0.008485:0.005084:0.009606:0.008485:0.009606:0.006784:0.006223:0.009226:0.003835:0.017983:0.009661:0.008539:0.008539:0.010981:0.007182:0.009661:0.010981:0.008539:0.010981:0.009661:0.015504:0.008539:0.010981:0.009661:0.010981:0.007182:0.009661:0.010981:0.009661:0.007182:0.010981:0.009661:0.007399:0.007182:0.009661:0.008539:0.008539:0.010547:0.003835
clear nexus to exercise control.  identify  inappropriate activities   directional to business growth. :@0.076923:0.338800:0.891568:0.338800:0.891568:0.323517:0.076923:0.323517:0.008720:0.005337:0.008720:0.009860:0.007580:0.008629:0.011162:0.008394:0.009842:0.011180:0.007580:0.008629:0.006477:0.009842:0.008629:0.008394:0.009552:0.008738:0.007580:0.008738:0.005319:0.007598:0.008720:0.008629:0.008738:0.009842:0.011180:0.006459:0.007598:0.009842:0.005337:0.004704:0.003835:0.017892:0.005427:0.009950:0.008828:0.011271:0.006567:0.005427:0.005427:0.009950:0.003835:0.005554:0.005427:0.011271:0.009787:0.009950:0.009950:0.007689:0.009950:0.009950:0.007689:0.005427:0.009787:0.006567:0.008828:0.009407:0.009950:0.008828:0.006567:0.005084:0.009950:0.005427:0.006567:0.005427:0.008828:0.006965:0.000000:0.003835:0.017946:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.004704:0.009226:0.010547:0.009226:0.004704:0.003835:0.005843:0.009226:0.003835:0.009226:0.010547:0.006965:0.004704:0.010547:0.008105:0.006965:0.006965:0.003835:0.009570:0.006965:0.008883:0.013767:0.005843:0.010547:0.004704:0.003835
Appropriation battles are common  thereby costs are assigned only to :@0.076923:0.354775:0.637695:0.354775:0.637695:0.339492:0.076923:0.339492:0.012429:0.009371:0.009371:0.007110:0.009371:0.009371:0.007110:0.004848:0.009208:0.005988:0.004848:0.009371:0.010692:0.004975:0.009371:0.009208:0.005988:0.005988:0.004848:0.008250:0.007110:0.004975:0.009371:0.007110:0.008250:0.004975:0.008250:0.009371:0.015215:0.015215:0.009371:0.010547:0.003835:0.017965:0.006097:0.010800:0.008358:0.007200:0.008358:0.008937:0.009480:0.005717:0.008358:0.009480:0.007200:0.006097:0.007218:0.005717:0.009480:0.007218:0.008340:0.005717:0.009462:0.007218:0.007218:0.004957:0.009480:0.010782:0.008358:0.009480:0.005717:0.009480:0.010800:0.004432:0.009462:0.005717:0.006097:0.009226:0.003835
among functions during budgeting,  value added activities.:@0.076923:0.370749:0.532314:0.370749:0.532314:0.355467:0.076923:0.355467:0.009226:0.015070:0.009226:0.010547:0.009226:0.003673:0.004704:0.010547:0.010547:0.008105:0.005843:0.004704:0.009226:0.010547:0.006965:0.003673:0.009226:0.010547:0.006965:0.004704:0.010547:0.009226:0.003673:0.009226:0.010547:0.009226:0.008883:0.008105:0.005843:0.004704:0.010547:0.009064:0.004704:0.003835:0.017874:0.008883:0.009226:0.004704:0.010547:0.008105:0.003835:0.009226:0.009407:0.009226:0.008105:0.009226:0.003835:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.004704
challenging  the methodology to :@0.076923:0.386724:0.348291:0.386724:0.348291:0.371442:0.076923:0.371442:0.008666:0.011108:0.009787:0.005265:0.005265:0.008666:0.011108:0.009787:0.005265:0.011108:0.009787:0.003835:0.004306:0.006404:0.011108:0.008666:0.008159:0.015631:0.008666:0.006404:0.011108:0.009787:0.009787:0.009787:0.005265:0.009444:0.009787:0.009787:0.008159:0.006404:0.009226:0.003835
benefit their respective functional  difficulties of implementation and  publishedthat Indian railways :@0.076923:0.402699:0.926927:0.402699:0.926927:0.387416:0.076923:0.387416:0.009534:0.008412:0.010855:0.008412:0.004613:0.004921:0.006151:0.006205:0.006151:0.010855:0.008412:0.005011:0.007273:0.006205:0.007273:0.008412:0.007273:0.009534:0.008412:0.008412:0.006151:0.004668:0.008828:0.008412:0.006205:0.005011:0.010855:0.010855:0.008412:0.006151:0.005011:0.009534:0.010855:0.009534:0.004704:0.003835:0.017928:0.009480:0.004957:0.004957:0.004613:0.004867:0.008358:0.010800:0.004957:0.006097:0.004957:0.008358:0.007218:0.005789:0.009480:0.007273:0.005789:0.004957:0.015323:0.009480:0.004957:0.008358:0.015323:0.008358:0.010800:0.006097:0.009317:0.006097:0.004957:0.009480:0.010800:0.005789:0.009480:0.010800:0.009226:0.003835:0.017919:0.010240:0.011560:0.010240:0.005717:0.005717:0.007978:0.011560:0.009118:0.010240:0.006857:0.011560:0.010077:0.006857:0.011596:0.006857:0.011560:0.010240:0.005717:0.010240:0.011560:0.011596:0.007815:0.010240:0.005717:0.005554:0.014256:0.009715:0.010240:0.006965:0.003835
cost is not new. Contrasting the  being a time consuming process.  despite overall operating ratio of :@0.076923:0.418674:0.926927:0.418674:0.926927:0.403391:0.076923:0.403391:0.008593:0.009715:0.007454:0.006332:0.007634:0.005192:0.007454:0.007634:0.011036:0.009715:0.006332:0.007634:0.011036:0.008593:0.012284:0.005192:0.007634:0.011036:0.009715:0.011036:0.006332:0.007291:0.009715:0.007454:0.006332:0.005192:0.011036:0.009715:0.007634:0.006332:0.011036:0.008105:0.003835:0.018019:0.009624:0.008503:0.005102:0.010945:0.009624:0.006857:0.009624:0.006857:0.006241:0.005102:0.015468:0.008503:0.006857:0.008503:0.009624:0.010945:0.007363:0.010945:0.015468:0.005102:0.010945:0.009624:0.006857:0.009624:0.007363:0.009624:0.008503:0.008503:0.007363:0.007363:0.004704:0.003835:0.017738:0.009679:0.008557:0.007417:0.009679:0.005156:0.006296:0.008557:0.007291:0.009208:0.008973:0.008557:0.007255:0.009679:0.005156:0.005156:0.007291:0.009679:0.009679:0.008557:0.007255:0.009516:0.006296:0.005156:0.010999:0.009679:0.007291:0.007255:0.009516:0.006296:0.005156:0.009679:0.007291:0.009679:0.004704:0.003835
budget methodologies will help to  It was not spared to be susceptible  91% yet it is running many of its :@0.076923:0.434649:0.926747:0.434649:0.926747:0.419366:0.076923:0.419366:0.009480:0.010800:0.009480:0.009136:0.008358:0.006097:0.005807:0.015323:0.008358:0.006097:0.010800:0.009480:0.009480:0.009480:0.004957:0.009136:0.009480:0.004957:0.008358:0.007218:0.005807:0.014021:0.004957:0.004957:0.004957:0.005807:0.010800:0.008358:0.004957:0.009480:0.005807:0.006097:0.009226:0.003835:0.017928:0.006024:0.006024:0.005210:0.013424:0.009407:0.007146:0.005210:0.010728:0.009407:0.006024:0.005210:0.007146:0.009407:0.009407:0.007146:0.008286:0.009407:0.005210:0.006024:0.009407:0.005210:0.009407:0.008286:0.005210:0.007146:0.010728:0.007146:0.008286:0.008286:0.009407:0.006024:0.004885:0.009407:0.004885:0.008105:0.003835:0.017793:0.010800:0.010800:0.014202:0.005807:0.008774:0.008358:0.006097:0.005825:0.004957:0.006097:0.005807:0.004957:0.007218:0.005807:0.007508:0.010800:0.010800:0.010800:0.004957:0.010800:0.009480:0.005807:0.015323:0.009480:0.010276:0.009480:0.005807:0.009480:0.007273:0.005807:0.004957:0.006097:0.006965:0.003835
make a right choice and to align to  to political  influences  and  premium trains at a loss. An adhoc :@0.076923:0.450624:0.926964:0.450624:0.926964:0.435341:0.076923:0.435341:0.015106:0.009263:0.008720:0.008141:0.004649:0.009263:0.004649:0.007001:0.004740:0.009263:0.010583:0.005880:0.004649:0.008141:0.010583:0.009263:0.004740:0.008141:0.008141:0.004649:0.009263:0.010583:0.009263:0.004649:0.005880:0.009263:0.004649:0.009263:0.004740:0.004740:0.009263:0.010583:0.004649:0.005880:0.009226:0.003835:0.017983:0.007508:0.010891:0.016572:0.010891:0.010891:0.006368:0.006368:0.007508:0.006368:0.009769:0.010891:0.006368:0.003835:0.012718:0.006368:0.012212:0.004613:0.006278:0.012212:0.009769:0.012212:0.009769:0.009769:0.008629:0.003835:0.012718:0.010891:0.012212:0.009226:0.003835:0.017811:0.009226:0.006965:0.008105:0.015070:0.004704:0.010547:0.015070:0.004577:0.005843:0.006802:0.009226:0.004704:0.010547:0.006965:0.004577:0.009064:0.005843:0.004577:0.009226:0.004577:0.004704:0.009226:0.006965:0.006965:0.004704:0.004577:0.012809:0.010547:0.004577:0.009226:0.009226:0.010547:0.009226:0.008105:0.003835
the objectives and business goals.:@0.076923:0.466598:0.326292:0.466598:0.326292:0.451316:0.076923:0.451316:0.005843:0.010547:0.008105:0.003835:0.009226:0.009226:0.004704:0.008105:0.008105:0.005843:0.004360:0.008521:0.008105:0.006965:0.003835:0.009226:0.010547:0.009226:0.003835:0.009226:0.010547:0.006965:0.004704:0.010547:0.008105:0.006965:0.006965:0.003835:0.008521:0.009226:0.009226:0.004704:0.006965:0.004704
Traditionally, incremental  organizations.:@0.092301:0.482573:0.473590:0.482573:0.473590:0.467291:0.092301:0.467291:0.012320:0.008575:0.010981:0.010999:0.006477:0.007616:0.006459:0.010999:0.012320:0.010999:0.006459:0.005952:0.008666:0.006477:0.017368:0.006477:0.012320:0.009878:0.008720:0.009878:0.016843:0.009878:0.012302:0.007616:0.010999:0.004704:0.003835:0.017784:0.009226:0.006965:0.008702:0.009226:0.010547:0.004704:0.006965:0.009064:0.005843:0.004704:0.009226:0.010547:0.006965:0.004704
budgets have been in the public :@0.076923:0.498548:0.348508:0.498548:0.348508:0.483266:0.076923:0.483266:0.009733:0.011054:0.009733:0.009389:0.008611:0.006350:0.007472:0.007671:0.011054:0.009027:0.009027:0.008611:0.007671:0.009733:0.008611:0.008611:0.011054:0.007671:0.005210:0.011054:0.007671:0.006350:0.011054:0.008611:0.007671:0.009733:0.011054:0.009733:0.005210:0.005210:0.008105:0.003835
corporations until, US President  with activity based budgeting.  operating expenses, for example the :@0.076923:0.514523:0.926946:0.514523:0.926946:0.499240:0.076923:0.499240:0.008629:0.009751:0.007761:0.009751:0.009751:0.007327:0.009588:0.006368:0.005228:0.009751:0.011072:0.007490:0.007888:0.011072:0.011072:0.006368:0.005228:0.005228:0.005228:0.007888:0.012212:0.009751:0.007888:0.011072:0.007490:0.008629:0.007490:0.005228:0.009751:0.008629:0.011072:0.005843:0.003835:0.017946:0.014600:0.005554:0.006676:0.011397:0.010294:0.010059:0.008955:0.006694:0.005192:0.010059:0.005554:0.006676:0.010077:0.010294:0.010077:0.010059:0.007797:0.008955:0.010059:0.010294:0.010059:0.011379:0.010077:0.009715:0.008955:0.006676:0.005554:0.011379:0.009715:0.004704:0.003835:0.017937:0.009226:0.009226:0.008105:0.006802:0.009064:0.005843:0.004704:0.010547:0.009226:0.003636:0.007761:0.009226:0.009226:0.008105:0.010547:0.006965:0.008105:0.006965:0.004704:0.003636:0.004704:0.009226:0.006965:0.003636:0.007761:0.009226:0.009226:0.015070:0.009226:0.004704:0.008105:0.003636:0.005843:0.010547:0.008105:0.003835
Jimmy Carter introduced Zero-based  While there are conceptual  Calcutta metro system is spending :@0.076923:0.530498:0.926891:0.530498:0.926891:0.515215:0.076923:0.515215:0.005717:0.004577:0.014943:0.014238:0.009100:0.003094:0.010421:0.009100:0.007363:0.005717:0.007978:0.006838:0.003094:0.004577:0.010421:0.005717:0.006838:0.009100:0.009100:0.010421:0.007978:0.007978:0.009100:0.003094:0.009100:0.007978:0.006838:0.009100:0.005717:0.009100:0.009100:0.006838:0.007978:0.009226:0.003835:0.017965:0.018399:0.011958:0.006115:0.006115:0.009516:0.014654:0.007255:0.011958:0.009516:0.008376:0.009516:0.014654:0.010638:0.008376:0.009516:0.014654:0.009516:0.010638:0.011958:0.009516:0.009516:0.010638:0.007255:0.011958:0.010638:0.004704:0.003835:0.017919:0.010728:0.009407:0.004885:0.008286:0.010728:0.006024:0.006024:0.009407:0.005210:0.015251:0.008286:0.006024:0.007146:0.009407:0.005210:0.007146:0.009407:0.007146:0.006024:0.008286:0.015251:0.005210:0.004885:0.007146:0.005210:0.007146:0.009407:0.008286:0.010728:0.009407:0.004885:0.010728:0.009226:0.003835
budgeting in the state of Georgia in  differences,focus is task based cost  Rs 300 for every Rs.100 it earns.:@0.076923:0.546473:0.903499:0.546473:0.903499:0.531190:0.076923:0.531190:0.009226:0.010547:0.009226:0.008883:0.008105:0.005843:0.004704:0.010547:0.009226:0.004179:0.004704:0.010547:0.004179:0.005843:0.010547:0.008105:0.004179:0.006965:0.005843:0.009064:0.005843:0.008105:0.004179:0.009226:0.007019:0.004179:0.011687:0.008105:0.009226:0.006965:0.009226:0.004704:0.009226:0.004179:0.004704:0.010547:0.003835:0.017856:0.009407:0.004885:0.005572:0.005066:0.008286:0.007146:0.008286:0.010728:0.008286:0.008286:0.007146:0.004885:0.004885:0.009407:0.008286:0.010728:0.007146:0.005210:0.004885:0.007146:0.005210:0.006024:0.009407:0.007146:0.009407:0.005210:0.009407:0.009407:0.007146:0.008286:0.009407:0.005210:0.008286:0.009407:0.007146:0.005843:0.003835:0.017847:0.011687:0.006965:0.003835:0.010547:0.010547:0.010547:0.003835:0.004704:0.009226:0.006965:0.003835:0.008105:0.008521:0.008105:0.007327:0.009226:0.003835:0.011687:0.006965:0.004704:0.010547:0.010547:0.010547:0.003835:0.004704:0.005843:0.003835:0.008105:0.009226:0.007417:0.010547:0.006965:0.004704
1970. Conventional budgets provide  allocations  than  it  being  trend :@0.076923:0.562448:0.637713:0.562448:0.637713:0.547165:0.076923:0.547165:0.010402:0.010402:0.010402:0.010402:0.004559:0.002985:0.010402:0.009082:0.009697:0.008376:0.007960:0.010402:0.005699:0.004559:0.009082:0.010402:0.009082:0.004559:0.002985:0.009082:0.010402:0.009082:0.008738:0.007960:0.005699:0.006820:0.002985:0.009082:0.006820:0.008611:0.009082:0.004559:0.009082:0.008105:0.003835:0.017892:0.009950:0.005427:0.005427:0.009950:0.008828:0.009787:0.006567:0.005427:0.009950:0.011271:0.007689:0.003835:0.005500:0.006567:0.011271:0.009950:0.011271:0.003835:0.005500:0.005427:0.006567:0.003835:0.005500:0.009950:0.008828:0.005427:0.011271:0.009950:0.003835:0.005500:0.006567:0.007689:0.008828:0.011271:0.009226:0.003835
accurate figures for variable costs as  based budgets.ABB is more urbane  emphasize for the need of activity :@0.076923:0.578422:0.926765:0.578422:0.926765:0.563140:0.076923:0.563140:0.009226:0.008105:0.008105:0.010547:0.006802:0.009064:0.005843:0.008105:0.003256:0.004613:0.004613:0.009226:0.010547:0.006965:0.008105:0.006965:0.003256:0.004704:0.009226:0.006965:0.003256:0.008883:0.009226:0.006965:0.004704:0.008702:0.009226:0.004704:0.008105:0.003256:0.008105:0.009226:0.006965:0.005843:0.006965:0.003256:0.009208:0.006965:0.003835:0.017639:0.009335:0.009335:0.007074:0.008213:0.009335:0.004704:0.009335:0.010656:0.009335:0.008991:0.008213:0.005952:0.007074:0.004812:0.012917:0.010656:0.010656:0.004704:0.004812:0.007074:0.004704:0.015178:0.009335:0.007074:0.008213:0.004704:0.010656:0.007074:0.009335:0.009335:0.010656:0.008105:0.003835:0.017919:0.008322:0.015287:0.009444:0.010764:0.009444:0.007182:0.004921:0.007779:0.008322:0.005536:0.004921:0.009444:0.007182:0.005536:0.006061:0.010764:0.008322:0.005536:0.010764:0.008322:0.008322:0.009444:0.005536:0.009444:0.007236:0.005536:0.009444:0.008322:0.006061:0.004577:0.009444:0.004921:0.006061:0.009226:0.003835
these are clearly linked to volumes  version of  traditional absorption  based costing and budgeting and :@0.076923:0.594397:0.926909:0.594397:0.926909:0.579115:0.076923:0.579115:0.005988:0.010692:0.008250:0.007110:0.008250:0.004957:0.009371:0.007110:0.008250:0.004957:0.008250:0.004848:0.008250:0.009371:0.007110:0.004324:0.009371:0.004957:0.004848:0.004848:0.010692:0.008828:0.008250:0.009371:0.004957:0.005988:0.009371:0.004957:0.008666:0.009371:0.004848:0.010692:0.015215:0.008250:0.006965:0.003835:0.017910:0.008973:0.008557:0.007779:0.007417:0.005156:0.009679:0.010999:0.007291:0.009679:0.004704:0.002768:0.007291:0.006296:0.007255:0.009679:0.009679:0.005156:0.006296:0.005156:0.009679:0.010999:0.009679:0.005156:0.007291:0.009154:0.009679:0.007417:0.009679:0.007689:0.009679:0.006296:0.005156:0.009679:0.010547:0.003835:0.017883:0.009588:0.009588:0.007327:0.008467:0.009588:0.006621:0.008467:0.009588:0.007327:0.006205:0.005066:0.010909:0.009588:0.006621:0.009588:0.010909:0.009588:0.006621:0.009588:0.010909:0.009588:0.009245:0.008467:0.006205:0.005066:0.010909:0.009588:0.006621:0.009588:0.010909:0.009226:0.003835
of sales and production. Support  costing. In simple terms, it uses cost  what could happen if  companies :@0.076923:0.610372:0.926909:0.610372:0.926909:0.595089:0.076923:0.595089:0.009606:0.007399:0.006748:0.007345:0.009606:0.005084:0.008485:0.007345:0.006748:0.009606:0.010927:0.009606:0.006748:0.009606:0.007345:0.009606:0.009606:0.010927:0.008485:0.006223:0.005084:0.009606:0.010927:0.005084:0.006748:0.009606:0.010927:0.009606:0.009606:0.009606:0.007870:0.005843:0.003835:0.017874:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.008883:0.004704:0.003727:0.005843:0.010547:0.003727:0.006965:0.004704:0.015070:0.009226:0.004704:0.008105:0.003727:0.005843:0.008105:0.007128:0.015070:0.006965:0.004704:0.003727:0.004704:0.005843:0.003727:0.010547:0.006965:0.008105:0.006965:0.003727:0.008105:0.009226:0.006965:0.005843:0.003835:0.017883:0.013641:0.010945:0.009462:0.006241:0.006875:0.008503:0.009624:0.010945:0.005102:0.009624:0.006875:0.010945:0.009462:0.009624:0.009624:0.008503:0.010945:0.006875:0.005102:0.004704:0.002714:0.006875:0.008503:0.009624:0.015468:0.009624:0.009624:0.010945:0.005102:0.008503:0.006965:0.003835
costs were not aligned to the  drivers to help derive budgets. It is  try to overlook its importance.Cost :@0.076923:0.626347:0.926728:0.626347:0.926728:0.611064:0.076923:0.611064:0.008991:0.010113:0.007852:0.006730:0.007852:0.010601:0.013948:0.008991:0.007852:0.008991:0.010601:0.011434:0.010113:0.006730:0.010601:0.010113:0.005590:0.005590:0.010113:0.011434:0.008991:0.010113:0.010601:0.006730:0.010113:0.010601:0.006730:0.011434:0.008105:0.003835:0.017784:0.009407:0.007146:0.004541:0.008702:0.008286:0.007508:0.007146:0.005174:0.006024:0.009407:0.005174:0.010728:0.008286:0.004885:0.009407:0.005174:0.009407:0.008286:0.007146:0.004541:0.008702:0.008286:0.005174:0.009407:0.010728:0.009407:0.009064:0.008286:0.006024:0.007146:0.004885:0.005174:0.006024:0.006024:0.005174:0.004885:0.006965:0.003835:0.017738:0.005970:0.007454:0.009353:0.004848:0.005970:0.009353:0.004848:0.008883:0.008648:0.008231:0.007092:0.004830:0.009353:0.009353:0.009353:0.004848:0.004830:0.005970:0.007092:0.004848:0.004830:0.015197:0.009353:0.009353:0.007616:0.005970:0.009353:0.010674:0.008231:0.007888:0.004830:0.010674:0.009353:0.007092:0.005843:0.003835
incremental process, as it failed to  recommended to implement ABB  dynamics play an important role in :@0.076923:0.642322:0.926927:0.642322:0.926927:0.627039:0.076923:0.627039:0.004903:0.010746:0.008304:0.007164:0.008304:0.015269:0.008304:0.010746:0.006042:0.009425:0.004903:0.005355:0.009425:0.007164:0.009425:0.008304:0.008304:0.007164:0.007164:0.004903:0.005355:0.009425:0.007164:0.005355:0.004903:0.006042:0.005355:0.005084:0.009425:0.004903:0.004903:0.008304:0.009425:0.005355:0.006042:0.009226:0.003835:0.017856:0.007345:0.008485:0.008485:0.009606:0.015450:0.015450:0.008485:0.010927:0.009606:0.008485:0.009606:0.006766:0.006223:0.009606:0.006766:0.005084:0.015450:0.009606:0.005084:0.008485:0.015450:0.008485:0.010927:0.006223:0.006766:0.013188:0.010927:0.010547:0.003835:0.017955:0.009064:0.009226:0.010547:0.009226:0.015070:0.004704:0.008105:0.006965:0.004324:0.009226:0.004704:0.008702:0.009226:0.004324:0.009226:0.010547:0.004324:0.004704:0.015070:0.009226:0.009226:0.007490:0.005843:0.009226:0.010547:0.005843:0.004324:0.006965:0.009226:0.004704:0.008105:0.004324:0.004704:0.010547:0.003835
take into account the evaluation of :@0.076923:0.658297:0.348110:0.658297:0.348110:0.643014:0.076923:0.643014:0.005880:0.009263:0.008720:0.008141:0.004649:0.004740:0.010583:0.005880:0.009263:0.004649:0.009263:0.008141:0.008141:0.009263:0.010583:0.010583:0.005880:0.004649:0.005880:0.010583:0.008141:0.004649:0.008141:0.008919:0.009263:0.004740:0.010583:0.009100:0.005880:0.004740:0.009263:0.010583:0.004649:0.009263:0.004704:0.003835
existing activities. After World War  using of activity based costing. This  has pointed out that in the present :@0.076923:0.674271:0.926747:0.674271:0.926747:0.658989:0.076923:0.658989:0.007797:0.009263:0.004740:0.007001:0.005880:0.004740:0.010583:0.009263:0.004631:0.009263:0.008141:0.005880:0.004396:0.009263:0.004740:0.005880:0.004740:0.008141:0.007001:0.004740:0.004631:0.012845:0.004740:0.005880:0.008141:0.007001:0.004631:0.016318:0.009263:0.007001:0.004740:0.009263:0.004631:0.016137:0.009263:0.006965:0.003835:0.017910:0.010547:0.006965:0.004704:0.010547:0.009226:0.003799:0.009226:0.007019:0.003799:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003817:0.009226:0.009226:0.006965:0.008105:0.009226:0.003799:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.008883:0.004704:0.003075:0.010547:0.010547:0.004704:0.006965:0.003835:0.017919:0.010656:0.009335:0.007074:0.004722:0.009335:0.009335:0.004812:0.010656:0.005952:0.008213:0.009335:0.004722:0.009335:0.010656:0.005952:0.004722:0.005952:0.010656:0.009172:0.005952:0.004722:0.004812:0.010656:0.004722:0.005952:0.010656:0.008213:0.004722:0.009335:0.007074:0.008213:0.007074:0.008213:0.010656:0.005843:0.003835
II, money was tighter and required  envisage ABC framework, as pre-:@0.076923:0.690246:0.633643:0.690246:0.633643:0.674964:0.076923:0.674964:0.005934:0.005934:0.004794:0.004686:0.015160:0.009317:0.010638:0.007852:0.009317:0.004686:0.013333:0.009317:0.007056:0.004686:0.005934:0.004794:0.009317:0.010638:0.005934:0.008195:0.007056:0.004686:0.009317:0.010638:0.009317:0.004686:0.007056:0.008195:0.009317:0.010638:0.004794:0.007056:0.008195:0.009226:0.003835:0.017747:0.008449:0.010203:0.009570:0.005047:0.007309:0.009407:0.009245:0.008449:0.006549:0.013152:0.010891:0.010909:0.006549:0.005047:0.007146:0.009570:0.015432:0.008449:0.013406:0.009570:0.007309:0.009588:0.005047:0.006549:0.009570:0.007309:0.006549:0.009570:0.007309:0.008449:0.005843
the objectives, outputs and expected  requisite for ABB.  The foundation  are allocated to different services :@0.076923:0.706221:0.926710:0.706221:0.926710:0.690939:0.076923:0.690939:0.005825:0.010529:0.008087:0.003238:0.009208:0.009208:0.004686:0.008087:0.008087:0.005825:0.004342:0.008503:0.008087:0.006947:0.004686:0.003238:0.009208:0.010529:0.005825:0.009208:0.010529:0.005825:0.006947:0.003238:0.009208:0.010529:0.009208:0.003238:0.007743:0.009208:0.009208:0.008087:0.008087:0.005825:0.008087:0.009226:0.003835:0.017892:0.007146:0.008286:0.009407:0.010728:0.004885:0.007146:0.004885:0.006024:0.008286:0.005174:0.004885:0.009407:0.007146:0.005174:0.012989:0.010728:0.010728:0.004885:0.005174:0.004450:0.010728:0.010728:0.008286:0.005174:0.004885:0.009407:0.010728:0.010728:0.009407:0.009245:0.006024:0.004885:0.009407:0.010547:0.003835:0.017756:0.009570:0.007309:0.008449:0.006513:0.009570:0.005047:0.005047:0.009570:0.008449:0.009407:0.006187:0.008449:0.009570:0.006513:0.006187:0.009570:0.006513:0.009570:0.005047:0.005735:0.005228:0.008449:0.007309:0.008449:0.010891:0.006187:0.006513:0.007309:0.008449:0.007833:0.009570:0.005047:0.008449:0.008449:0.006965:0.003835
resulted be part of the budgeting :@0.076923:0.722196:0.348110:0.722196:0.348110:0.706913:0.076923:0.706913:0.007291:0.008430:0.007291:0.010873:0.005029:0.006169:0.008430:0.009552:0.006386:0.009552:0.008430:0.006386:0.009552:0.009552:0.007815:0.006169:0.006386:0.009552:0.007345:0.006386:0.006169:0.010873:0.008430:0.006386:0.009552:0.010873:0.009552:0.009208:0.008430:0.006169:0.005029:0.010873:0.009226:0.003835
exercise.  Detailed costs were to be  that activities consume resources  trains. However, since one does not :@0.076923:0.738171:0.926891:0.738171:0.926891:0.722888:0.076923:0.722888:0.007942:0.009118:0.008286:0.007146:0.008286:0.004885:0.007146:0.007942:0.004885:0.005192:0.005192:0.011868:0.008286:0.006024:0.009407:0.004885:0.004885:0.008286:0.009407:0.005192:0.008286:0.009407:0.007146:0.006024:0.007146:0.005192:0.013243:0.008286:0.007146:0.008286:0.005192:0.006024:0.009407:0.005192:0.009407:0.008105:0.003835:0.017693:0.006169:0.010873:0.009389:0.006169:0.006368:0.009552:0.008430:0.006169:0.004686:0.009552:0.005029:0.006169:0.005029:0.008430:0.007291:0.006368:0.008430:0.009552:0.010873:0.007291:0.010873:0.015396:0.008430:0.006368:0.007291:0.008430:0.007291:0.009552:0.010873:0.007291:0.008430:0.008430:0.006965:0.003835:0.018028:0.005862:0.006820:0.009245:0.004722:0.010565:0.006983:0.004722:0.004613:0.012827:0.008901:0.013080:0.008123:0.008539:0.008123:0.005554:0.004722:0.004613:0.006983:0.004722:0.010565:0.008123:0.008123:0.004613:0.009245:0.010565:0.008123:0.004613:0.009245:0.009245:0.008123:0.006983:0.004613:0.010565:0.009245:0.005843:0.003835
given for every activity or program  to produce an output. Activities  know how much a specific train :@0.076923:0.754146:0.926891:0.754146:0.926891:0.738863:0.076923:0.738863:0.009317:0.004450:0.008611:0.008195:0.010638:0.004686:0.004794:0.009317:0.007056:0.004686:0.008195:0.008611:0.008195:0.007417:0.009317:0.004686:0.009317:0.008195:0.005934:0.004450:0.009317:0.004794:0.005934:0.009317:0.004686:0.009317:0.007056:0.004686:0.009317:0.007056:0.008973:0.009661:0.006893:0.009317:0.015070:0.003835:0.017983:0.006350:0.009733:0.007743:0.009733:0.007472:0.009733:0.009733:0.011054:0.008611:0.008611:0.007743:0.009733:0.011054:0.007743:0.009733:0.011054:0.006350:0.009733:0.011054:0.006350:0.005210:0.007743:0.013315:0.008611:0.006350:0.004867:0.009733:0.005210:0.006350:0.005210:0.008611:0.006965:0.003835:0.017974:0.009679:0.010999:0.009335:0.014220:0.007327:0.010999:0.009335:0.014220:0.007327:0.015359:0.010999:0.008557:0.010999:0.007327:0.009679:0.007327:0.007417:0.009679:0.008557:0.008557:0.005156:0.004613:0.005066:0.008557:0.007327:0.006296:0.007255:0.009679:0.005156:0.010547:0.003835
to manage and control.  This has  are considered to be basic cost  costs, one does not know how much :@0.076923:0.770121:0.926855:0.770121:0.926855:0.754838:0.076923:0.754838:0.006151:0.009534:0.006151:0.015377:0.009534:0.010855:0.009371:0.009190:0.008412:0.006151:0.009534:0.010855:0.009534:0.006151:0.008412:0.009534:0.010855:0.006151:0.007273:0.009534:0.005011:0.005011:0.006151:0.005427:0.010855:0.010855:0.005011:0.007273:0.006151:0.010855:0.009534:0.006965:0.003835:0.017784:0.009896:0.007634:0.008774:0.008937:0.008774:0.009896:0.011217:0.007634:0.005373:0.009896:0.008774:0.007634:0.008774:0.009896:0.008937:0.006513:0.009896:0.008937:0.009896:0.008774:0.008937:0.009896:0.009896:0.007634:0.005373:0.008774:0.008937:0.008774:0.009896:0.007634:0.005843:0.003835:0.017811:0.008087:0.009208:0.006947:0.005825:0.006947:0.004686:0.003238:0.009208:0.010529:0.008087:0.003238:0.009208:0.009208:0.008087:0.006947:0.003238:0.010529:0.009208:0.005825:0.003238:0.009208:0.010529:0.008865:0.013749:0.003238:0.010529:0.008865:0.013749:0.003238:0.014889:0.010529:0.008087:0.010547:0.003835
eroded the scope of adjustments for  objects. Two-staged  procedure  of profits a specific train brings in.:@0.076923:0.786095:0.910591:0.786095:0.910591:0.770813:0.076923:0.770813:0.008105:0.006965:0.009226:0.009226:0.008105:0.009226:0.004089:0.005843:0.010547:0.008105:0.004089:0.006965:0.008105:0.009226:0.009226:0.008105:0.004089:0.009226:0.007019:0.004089:0.009226:0.009226:0.004704:0.010547:0.006965:0.005843:0.015070:0.008105:0.010547:0.005843:0.006965:0.004089:0.004704:0.009226:0.006965:0.003835:0.017838:0.010203:0.010203:0.005681:0.009082:0.009082:0.006820:0.007942:0.005681:0.010620:0.011524:0.014039:0.010203:0.006820:0.007942:0.006820:0.010041:0.009860:0.009082:0.010203:0.003835:0.007508:0.010203:0.007942:0.010203:0.009082:0.009082:0.010203:0.011524:0.007942:0.008105:0.003835:0.017992:0.009226:0.007019:0.003835:0.009226:0.006965:0.009226:0.004613:0.004613:0.005843:0.006965:0.003835:0.009226:0.003835:0.006965:0.009226:0.008105:0.008105:0.004704:0.004613:0.004613:0.008105:0.003835:0.005843:0.006802:0.009226:0.004704:0.010547:0.003835:0.009226:0.006965:0.004704:0.010547:0.009226:0.006965:0.003835:0.004704:0.010547:0.004704
inflation, price changes and costs. It  includes assignment of cost: from :@0.076923:0.802070:0.637514:0.802070:0.637514:0.786788:0.076923:0.786788:0.004704:0.010547:0.004613:0.004613:0.009064:0.005843:0.004704:0.009226:0.010547:0.004704:0.003401:0.009226:0.006965:0.004704:0.008105:0.008105:0.003401:0.008105:0.010547:0.009226:0.010547:0.008883:0.008105:0.006965:0.003401:0.009226:0.010547:0.009226:0.003401:0.008105:0.009226:0.006965:0.005843:0.006965:0.004704:0.003401:0.005843:0.005843:0.003835:0.017892:0.004957:0.010800:0.008358:0.004957:0.010800:0.009480:0.008358:0.007218:0.005807:0.009480:0.007218:0.007218:0.004957:0.009480:0.010800:0.015323:0.008358:0.010800:0.006097:0.005807:0.009480:0.007273:0.005807:0.008358:0.009480:0.007218:0.006097:0.004957:0.005807:0.004957:0.007218:0.009480:0.015070:0.003835
also helped both the organizations :@0.076923:0.818045:0.348092:0.818045:0.348092:0.802762:0.076923:0.802762:0.009389:0.004867:0.007128:0.009389:0.005138:0.010710:0.008268:0.004867:0.009389:0.008268:0.009389:0.005138:0.009389:0.009389:0.006006:0.010710:0.005138:0.006006:0.010710:0.008268:0.005138:0.009389:0.007128:0.008865:0.009389:0.010710:0.004867:0.007128:0.009226:0.006006:0.004867:0.009389:0.010710:0.006965:0.003835
where quantification has to be  activities to output-related objects.  articulated a larger vision and :@0.076923:0.834020:0.926946:0.834020:0.926946:0.818737:0.076923:0.818737:0.013966:0.011271:0.008828:0.007689:0.008828:0.009353:0.009950:0.011271:0.009950:0.011271:0.006567:0.005427:0.004613:0.005337:0.008828:0.009787:0.006567:0.005427:0.009950:0.011271:0.009353:0.011271:0.009950:0.007689:0.009353:0.006567:0.009950:0.009353:0.009950:0.008105:0.003835:0.017747:0.009371:0.008250:0.005988:0.004505:0.009371:0.004848:0.005988:0.004848:0.008250:0.007110:0.004921:0.005988:0.009371:0.004921:0.009371:0.010692:0.005988:0.009371:0.010692:0.005988:0.005988:0.007110:0.008250:0.004848:0.009208:0.005988:0.008250:0.009371:0.004921:0.009371:0.009371:0.004848:0.008250:0.008250:0.005988:0.007110:0.004704:0.003835:0.017811:0.009950:0.008213:0.006567:0.005427:0.008828:0.011271:0.005427:0.009787:0.006567:0.008828:0.009950:0.009371:0.009950:0.009371:0.005427:0.009950:0.007689:0.009606:0.008828:0.007689:0.009371:0.009950:0.005427:0.007689:0.005427:0.009950:0.011271:0.009371:0.009950:0.011271:0.009226:0.003835
justified like sales targets, labor  Traditionally, the focus has been on  strategy for accounting and cost :@0.076923:0.849995:0.926909:0.849995:0.926909:0.834712:0.076923:0.834712:0.005301:0.011144:0.007562:0.006440:0.005301:0.004613:0.005210:0.008702:0.009824:0.008376:0.005301:0.005301:0.009281:0.008702:0.008376:0.007562:0.009824:0.005301:0.008702:0.007562:0.008376:0.006440:0.009824:0.007562:0.009480:0.008702:0.006440:0.007562:0.005301:0.008376:0.005301:0.009299:0.009824:0.009824:0.006965:0.003835:0.017784:0.010547:0.006802:0.009226:0.009226:0.004704:0.005843:0.004704:0.009226:0.010547:0.009226:0.004704:0.004179:0.006893:0.004704:0.004107:0.005843:0.010547:0.008105:0.004107:0.004704:0.009226:0.008105:0.010547:0.006965:0.004107:0.010547:0.009226:0.006965:0.004107:0.009226:0.008105:0.008105:0.010547:0.004107:0.009226:0.010547:0.003835:0.017865:0.007399:0.006278:0.007236:0.009498:0.006278:0.008539:0.009661:0.009661:0.007164:0.005138:0.009661:0.007399:0.007164:0.009661:0.008539:0.008539:0.009661:0.010981:0.010981:0.006278:0.005138:0.010981:0.009661:0.007164:0.009661:0.010981:0.009661:0.007164:0.008539:0.009661:0.007399:0.005843:0.003835
workload, production etc and also  the output-related objects like sales  reforms in Indian Railways.  The :@0.076923:0.865970:0.927108:0.865970:0.927108:0.850687:0.076923:0.850687:0.013261:0.009425:0.007164:0.009425:0.004903:0.009425:0.009425:0.009425:0.004903:0.005391:0.009425:0.007164:0.009425:0.009425:0.010746:0.008304:0.006042:0.004903:0.009425:0.010746:0.005391:0.008304:0.006042:0.008304:0.005391:0.009425:0.010746:0.009425:0.005391:0.009425:0.004903:0.007164:0.009226:0.003835:0.017946:0.005880:0.010583:0.008141:0.004631:0.009263:0.010583:0.005880:0.009263:0.010583:0.005880:0.005880:0.007001:0.008141:0.004740:0.009100:0.005880:0.008141:0.009263:0.004631:0.009263:0.009263:0.004740:0.008141:0.008141:0.005880:0.007001:0.004631:0.004740:0.004740:0.008720:0.008141:0.004631:0.007001:0.009263:0.004740:0.008141:0.006965:0.003835:0.017865:0.007345:0.008485:0.005084:0.009606:0.007490:0.015450:0.007345:0.006694:0.005084:0.010927:0.006694:0.006223:0.010927:0.009606:0.005084:0.009606:0.010927:0.006694:0.011524:0.009606:0.005084:0.004921:0.013623:0.009082:0.009606:0.007345:0.005084:0.006694:0.005970:0.010927:0.010927:0.008105:0.003835
for qualitative services in hospitals  and production targets.  With ABB,  focus envisaged is to ensure that :@0.076923:0.881944:0.926819:0.881944:0.926819:0.866662:0.076923:0.866662:0.004848:0.009371:0.007110:0.004921:0.009371:0.010692:0.009371:0.004848:0.004848:0.005988:0.009208:0.005988:0.004505:0.008666:0.008250:0.004921:0.007110:0.008250:0.007634:0.009371:0.004848:0.008250:0.008250:0.007110:0.004921:0.004848:0.010692:0.004921:0.010692:0.009371:0.007110:0.009371:0.004848:0.005988:0.009371:0.004848:0.006965:0.003835:0.017766:0.009226:0.010547:0.009226:0.004342:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.004704:0.009226:0.010547:0.004342:0.005843:0.009226:0.006965:0.008883:0.008105:0.005843:0.006965:0.004704:0.004342:0.004342:0.017006:0.004704:0.005843:0.010547:0.004342:0.012809:0.010547:0.010547:0.004704:0.003835:0.017901:0.005084:0.009624:0.008485:0.010927:0.007363:0.006820:0.008485:0.010240:0.009606:0.005084:0.007363:0.009444:0.009281:0.008485:0.009606:0.006820:0.005084:0.007363:0.006820:0.006241:0.009606:0.006820:0.008485:0.010945:0.007345:0.010927:0.007363:0.008485:0.006820:0.006223:0.010945:0.009444:0.005843:0.003835
and food courts.:@0.076923:0.897919:0.198858:0.897919:0.198858:0.882637:0.076923:0.882637:0.009226:0.010547:0.009226:0.003835:0.004704:0.009226:0.009226:0.009226:0.003835:0.008105:0.009226:0.010547:0.007490:0.005843:0.006965:0.004704
A basic requirement of  ZBB is  revolves around activities and  optimal outcome. Outlining, three :@0.092301:0.913894:0.926674:0.913894:0.926674:0.898612:0.092301:0.898612:0.013297:0.007526:0.009715:0.009715:0.007454:0.005192:0.008593:0.007526:0.007454:0.008593:0.009715:0.011036:0.005192:0.007454:0.008593:0.015558:0.008593:0.011036:0.006332:0.007526:0.009715:0.004704:0.002804:0.007526:0.009715:0.011036:0.011036:0.007526:0.005192:0.006965:0.003835:0.017747:0.007852:0.008991:0.009407:0.010113:0.005590:0.009407:0.008991:0.007852:0.010583:0.010113:0.007852:0.010113:0.011434:0.011434:0.010113:0.010583:0.010113:0.008991:0.006730:0.005246:0.010113:0.005590:0.006730:0.005590:0.008991:0.007852:0.010583:0.010113:0.011434:0.009226:0.003835:0.017738:0.009425:0.009425:0.006042:0.004903:0.015269:0.009425:0.004903:0.005427:0.009425:0.010746:0.006042:0.008304:0.009425:0.015269:0.007960:0.004903:0.005427:0.012067:0.010746:0.006042:0.004903:0.004903:0.010746:0.004903:0.010746:0.009263:0.004903:0.005427:0.006042:0.010746:0.007164:0.008304:0.008105:0.003835
that each year, is prepared as if last  targeting the same output and :@0.366201:0.131127:0.926828:0.131127:0.926828:0.115844:0.366201:0.115844:0.005843:0.010547:0.009064:0.005843:0.004396:0.008105:0.009226:0.008105:0.010547:0.004396:0.008521:0.008105:0.009226:0.005536:0.004704:0.004414:0.004704:0.006965:0.004396:0.009226:0.006965:0.008105:0.009226:0.009226:0.006965:0.008105:0.009226:0.004396:0.009226:0.006965:0.004396:0.004704:0.007019:0.004414:0.004704:0.009226:0.006965:0.005843:0.003835:0.017910:0.006549:0.009932:0.007671:0.009588:0.008810:0.006549:0.005409:0.011253:0.009932:0.009281:0.006549:0.011253:0.008810:0.009281:0.007671:0.009932:0.015775:0.008810:0.009281:0.009932:0.011253:0.006549:0.009932:0.011253:0.006549:0.009281:0.009932:0.011253:0.009226:0.003835
year’s financials did not exist. It was  outcomes. :@0.366201:0.147102:0.737124:0.147102:0.737124:0.131819:0.366201:0.131819:0.008521:0.008105:0.009226:0.006965:0.004360:0.006965:0.003510:0.004613:0.004613:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.006965:0.003510:0.009226:0.004704:0.009226:0.003510:0.010547:0.009226:0.005843:0.003510:0.007761:0.009226:0.004704:0.006965:0.005843:0.004704:0.003510:0.005843:0.005843:0.003510:0.013243:0.009226:0.006965:0.003835:0.017910:0.009226:0.010547:0.005843:0.008105:0.009226:0.015070:0.008105:0.006965:0.004704:0.003835
no more benchmarking last year’s :@0.366201:0.163076:0.637496:0.163076:0.637496:0.147794:0.366201:0.147794:0.010728:0.009407:0.005265:0.015251:0.009407:0.007146:0.008286:0.005265:0.009407:0.008286:0.010728:0.008286:0.010728:0.015251:0.009407:0.007146:0.009407:0.004885:0.010728:0.009407:0.005265:0.004885:0.009407:0.007146:0.006024:0.005265:0.008702:0.008286:0.009407:0.007146:0.004541:0.006965:0.003835
financial resources to be good for :@0.366201:0.179051:0.637369:0.179051:0.637369:0.163769:0.366201:0.163769:0.004613:0.004921:0.010855:0.009534:0.010855:0.008412:0.005011:0.009534:0.005011:0.006260:0.007273:0.008412:0.007273:0.009534:0.010855:0.007273:0.008412:0.008412:0.007273:0.006260:0.006151:0.009534:0.006260:0.009534:0.008412:0.006260:0.008828:0.009534:0.009534:0.009534:0.006260:0.005011:0.009534:0.006965:0.003835
the current year. All assumptions :@0.366201:0.195026:0.637785:0.195026:0.637785:0.179743:0.366201:0.179743:0.006133:0.010837:0.008394:0.006006:0.008394:0.010837:0.007888:0.007255:0.008394:0.010837:0.006133:0.006006:0.008810:0.008394:0.009516:0.005644:0.004993:0.006006:0.013098:0.004993:0.004993:0.006006:0.009516:0.007255:0.007255:0.010837:0.015359:0.009516:0.006133:0.004993:0.009516:0.010837:0.006965:0.003835
have to rethought from scratch and :@0.366201:0.211001:0.637586:0.211001:0.637586:0.195718:0.366201:0.195718:0.010547:0.008521:0.008521:0.008105:0.003908:0.005843:0.009226:0.003908:0.006965:0.008105:0.005843:0.010547:0.009226:0.010547:0.009226:0.010547:0.005843:0.003908:0.004704:0.006965:0.009226:0.015070:0.003908:0.006965:0.008105:0.006802:0.009064:0.005843:0.008105:0.010547:0.003908:0.009226:0.010547:0.009226:0.003835
need to be justified to factor in for :@0.366201:0.226976:0.637659:0.226976:0.637659:0.211693:0.366201:0.211693:0.010764:0.008322:0.008322:0.009444:0.005482:0.006061:0.009444:0.005482:0.009444:0.008322:0.005482:0.004921:0.010764:0.007182:0.006061:0.004921:0.004613:0.004830:0.008322:0.009444:0.005482:0.006061:0.009444:0.005482:0.005102:0.009444:0.008322:0.006061:0.009444:0.007182:0.005482:0.004921:0.010764:0.005482:0.004921:0.009444:0.006965:0.003835
Criticism of ZBB focusses on its :@0.381578:0.386724:0.637514:0.386724:0.637514:0.371442:0.381578:0.371442:0.010855:0.007273:0.005011:0.006151:0.005011:0.008412:0.005011:0.007273:0.015377:0.006205:0.009534:0.007327:0.006223:0.009534:0.010855:0.010855:0.006205:0.005011:0.009534:0.008412:0.010855:0.007273:0.007273:0.008412:0.007273:0.006223:0.009534:0.010855:0.006205:0.005011:0.006151:0.006965:0.003835
pressures within and outside of the  cost allocation made by the officials :@0.366201:0.466598:0.926891:0.466598:0.926891:0.451316:0.366201:0.451316:0.009226:0.006965:0.008105:0.006965:0.006965:0.010547:0.006965:0.008105:0.006965:0.004450:0.013767:0.004704:0.005843:0.010547:0.004704:0.010547:0.004450:0.009226:0.010547:0.009226:0.004450:0.009226:0.010547:0.005843:0.006965:0.004704:0.009226:0.008105:0.004450:0.009226:0.007019:0.004450:0.005843:0.010547:0.008105:0.003835:0.017937:0.008105:0.009226:0.006965:0.005843:0.004233:0.009226:0.004704:0.004704:0.009226:0.008105:0.009064:0.005843:0.004704:0.009226:0.010547:0.004233:0.015070:0.009226:0.009226:0.008105:0.004233:0.008684:0.009226:0.004233:0.005843:0.010547:0.008105:0.004233:0.009226:0.004704:0.004613:0.004613:0.008105:0.004704:0.009226:0.004704:0.006965:0.003835
Quite often ZBB has been synonym  are not even recovering   their :@0.381578:0.498548:0.926946:0.498548:0.926946:0.483266:0.381578:0.483266:0.011687:0.010366:0.004523:0.005663:0.007924:0.002786:0.009046:0.004523:0.005663:0.007924:0.010366:0.002786:0.009046:0.010366:0.010366:0.002786:0.010366:0.009046:0.006784:0.002786:0.009046:0.007924:0.007924:0.010366:0.002786:0.006784:0.009046:0.010366:0.009046:0.009842:0.009046:0.015070:0.003835:0.018046:0.010077:0.007815:0.008955:0.010312:0.011397:0.010077:0.006694:0.010312:0.008955:0.009371:0.008955:0.011397:0.010312:0.007815:0.008955:0.008955:0.009606:0.009371:0.008955:0.007815:0.005554:0.011397:0.010077:0.003835:0.006459:0.004613:0.006694:0.011397:0.008955:0.005554:0.006965:0.003835
by those organizations aligned to  pricing decisions. Debroy committee :@0.366201:0.658297:0.927036:0.658297:0.927036:0.643014:0.366201:0.643014:0.009027:0.009570:0.006459:0.006187:0.010891:0.009570:0.007309:0.008449:0.006477:0.009570:0.007309:0.009046:0.009570:0.010891:0.005047:0.007309:0.009407:0.006187:0.005047:0.009570:0.010891:0.007309:0.006477:0.009570:0.005047:0.005047:0.009570:0.010891:0.008449:0.009570:0.006477:0.006187:0.009226:0.003835:0.017865:0.009136:0.006875:0.004613:0.008014:0.004613:0.010457:0.009136:0.003166:0.009136:0.008014:0.008014:0.004613:0.006875:0.004613:0.009136:0.010457:0.006875:0.004613:0.003166:0.011596:0.008014:0.009136:0.006875:0.008901:0.009136:0.003166:0.008014:0.009136:0.014979:0.014979:0.004613:0.005753:0.005753:0.008014:0.008105:0.003835
of  activity framework postulates :@0.366201:0.722196:0.637387:0.722196:0.637387:0.706913:0.366201:0.706913:0.009697:0.004704:0.002786:0.007508:0.009697:0.008575:0.006314:0.004830:0.009697:0.005174:0.006314:0.009697:0.007508:0.005174:0.007273:0.009697:0.015540:0.008575:0.013532:0.009697:0.007435:0.009697:0.007508:0.009697:0.009697:0.007435:0.006314:0.011018:0.005174:0.009534:0.006314:0.008575:0.006965:0.003835
resources to activities and then from  16, the Hon’ble Railway Minister, :@0.366201:0.818045:0.926946:0.818045:0.926946:0.802762:0.366201:0.802762:0.006893:0.008032:0.006893:0.009154:0.010475:0.006893:0.008032:0.008032:0.006893:0.003184:0.005771:0.009154:0.003184:0.009154:0.008032:0.005771:0.004288:0.009154:0.004631:0.005771:0.004631:0.008032:0.006893:0.003184:0.009154:0.010475:0.009154:0.003184:0.005771:0.010475:0.008032:0.010475:0.003184:0.004631:0.006893:0.009154:0.015070:0.003835:0.017684:0.010819:0.010819:0.004975:0.005898:0.006115:0.010819:0.008376:0.005898:0.013080:0.009498:0.010656:0.004975:0.009498:0.004975:0.008376:0.005898:0.011416:0.009498:0.004975:0.004812:0.013514:0.008973:0.009498:0.005898:0.015341:0.004975:0.010819:0.004975:0.007236:0.006115:0.008376:0.005807:0.004704:0.003835
planning and budgeting commonly  all the public expenditure results in :@0.366201:0.897919:0.926927:0.897919:0.926927:0.882637:0.366201:0.882637:0.009226:0.004704:0.009226:0.010547:0.010547:0.004704:0.010547:0.009226:0.004288:0.009226:0.010547:0.009226:0.004306:0.009226:0.010547:0.009226:0.008883:0.008105:0.005843:0.004704:0.010547:0.009226:0.004306:0.008105:0.009226:0.015070:0.015070:0.009226:0.010547:0.004179:0.009226:0.003835:0.017883:0.009226:0.004704:0.004704:0.004469:0.005843:0.010547:0.008105:0.004469:0.009226:0.010547:0.009226:0.004704:0.004704:0.008105:0.004469:0.007761:0.009226:0.009226:0.008105:0.010547:0.009226:0.004704:0.005843:0.010547:0.006965:0.008105:0.004469:0.006965:0.008105:0.006965:0.010547:0.004704:0.005843:0.006965:0.004469:0.004704:0.010547:0.003835
Broadly, ABBwould involve the :@0.670874:0.163076:0.926864:0.163076:0.926864:0.147794:0.670874:0.147794:0.010981:0.007399:0.009661:0.009661:0.009661:0.004613:0.007327:0.005138:0.007182:0.013243:0.010981:0.010981:0.013496:0.009661:0.010981:0.005138:0.009661:0.007182:0.005138:0.010276:0.008955:0.009661:0.005138:0.008955:0.008539:0.007182:0.006278:0.010981:0.008105:0.003835
following::@0.655497:0.179051:0.730665:0.179051:0.730665:0.163769:0.655497:0.163769:0.004704:0.009226:0.004704:0.004704:0.008883:0.013767:0.004704:0.010547:0.009226:0.004704
:@0.670874:0.194334:0.688965:0.194334:0.688965:0.180968:0.670874:0.180968:0.018091
 Activity Identification:@0.688965:0.195026:0.857738:0.195026:0.857738:0.179743:0.688965:0.179743:0.003835:0.012809:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003835:0.005843:0.009226:0.008105:0.010547:0.005843:0.004704:0.004613:0.004613:0.008105:0.009064:0.005843:0.004704:0.009226:0.010547
 :@0.670874:0.210309:0.693488:0.210309:0.693488:0.196943:0.670874:0.196943:0.018091:0.004523
Activity Analysis:@0.693488:0.211001:0.822062:0.211001:0.822062:0.195718:0.693488:0.195718:0.012809:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003835:0.012809:0.010547:0.009226:0.004179:0.009226:0.006965:0.004704:0.006965
 :@0.670874:0.226284:0.693488:0.226284:0.693488:0.212918:0.670874:0.212918:0.018091:0.004523
Assignment of costs:@0.693488:0.226976:0.845291:0.226976:0.845291:0.211693:0.693488:0.211693:0.012809:0.006965:0.006965:0.004704:0.009226:0.010547:0.015070:0.008105:0.010547:0.005843:0.003835:0.009226:0.007019:0.003835:0.008105:0.009226:0.006965:0.005843:0.006965
 :@0.670874:0.242258:0.693488:0.242258:0.693488:0.228893:0.670874:0.228893:0.018091:0.004523
Calculate Activity rates:@0.693488:0.242951:0.868900:0.242951:0.868900:0.227668:0.693488:0.227668:0.010547:0.009226:0.004704:0.008105:0.010547:0.004704:0.009064:0.005843:0.008105:0.003835:0.012809:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003835:0.006802:0.009064:0.005843:0.008105:0.006965
 :@0.670874:0.258233:0.693488:0.258233:0.693488:0.244868:0.670874:0.244868:0.018091:0.004523
Assign costs to cost objects:@0.693488:0.258925:0.894535:0.258925:0.894535:0.243643:0.693488:0.243643:0.012809:0.006965:0.006965:0.004704:0.009226:0.010547:0.003835:0.008105:0.009226:0.006965:0.005843:0.006965:0.003835:0.005843:0.009226:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.009226:0.004704:0.008105:0.008105:0.005843:0.006965
 :@0.670874:0.274208:0.693488:0.274208:0.693488:0.260842:0.670874:0.260842:0.018091:0.004523
Prepare and distribute ABB:@0.693488:0.274900:0.899167:0.274900:0.899167:0.259618:0.693488:0.259618:0.010547:0.006965:0.008105:0.009226:0.009226:0.006965:0.008105:0.003835:0.009226:0.010547:0.009226:0.003835:0.009226:0.004704:0.006965:0.005843:0.006965:0.004704:0.009226:0.010547:0.005843:0.008105:0.003835:0.012809:0.010547:0.010547
Leveraging the knowledge :@0.670874:0.290875:0.926991:0.290875:0.926991:0.275593:0.670874:0.275593:0.010746:0.009624:0.010041:0.009624:0.008322:0.010583:0.010746:0.006223:0.012067:0.010746:0.015450:0.007363:0.012067:0.009624:0.015450:0.010746:0.012067:0.010402:0.015287:0.006223:0.009624:0.010746:0.010402:0.008105:0.003835
Application in Railways::@0.655498:0.372160:0.847849:0.372160:0.847849:0.354072:0.655498:0.354072:0.011549:0.010353:0.010353:0.004825:0.004806:0.008472:0.009745:0.006705:0.004806:0.009973:0.010220:0.004844:0.004806:0.010220:0.004844:0.010980:0.009745:0.004806:0.004825:0.013297:0.009460:0.009137:0.007921:0.005661
Business Standard in June 2015, :@0.670883:0.386724:0.926946:0.386724:0.926946:0.371442:0.670883:0.371442:0.010620:0.010620:0.007037:0.004776:0.010620:0.008177:0.007037:0.007037:0.004668:0.009299:0.005916:0.009299:0.010620:0.009299:0.009299:0.007037:0.009299:0.004668:0.004776:0.010620:0.004668:0.005572:0.010620:0.010620:0.008177:0.004668:0.010620:0.010620:0.010620:0.010620:0.004704:0.003835
had a shocking result-major trains :@0.655506:0.482573:0.927072:0.482573:0.927072:0.467291:0.655506:0.467291:0.010674:0.009353:0.009353:0.004758:0.009353:0.004758:0.007092:0.010674:0.009353:0.008231:0.009353:0.004830:0.010674:0.009353:0.004758:0.007092:0.008231:0.007092:0.010674:0.004830:0.005970:0.005970:0.015197:0.009353:0.004830:0.009353:0.007092:0.004758:0.005970:0.006929:0.009353:0.004830:0.010674:0.006965:0.003835
Indian Railways is the best case to :@0.670883:0.562448:0.926909:0.562448:0.926909:0.547165:0.670883:0.547165:0.005843:0.010547:0.009226:0.004704:0.009226:0.010547:0.003419:0.011144:0.009226:0.004704:0.004541:0.013243:0.008702:0.009226:0.006965:0.003437:0.004704:0.006965:0.003419:0.005843:0.010547:0.008105:0.003419:0.009226:0.008105:0.006965:0.005843:0.003437:0.008105:0.009226:0.006965:0.008105:0.003437:0.005843:0.009226:0.003835
costing system, all annual expenses :@0.655506:0.690246:0.926927:0.690246:0.926927:0.674964:0.655506:0.674964:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003980:0.006965:0.009226:0.006965:0.005843:0.008105:0.015070:0.004704:0.003980:0.009226:0.004704:0.004704:0.003980:0.009226:0.010547:0.010384:0.010547:0.009226:0.004704:0.003980:0.007761:0.009226:0.009226:0.008105:0.010547:0.006965:0.008105:0.006965:0.003835
and thus arrives at a unit cost for :@0.655506:0.722196:0.926783:0.722196:0.926783:0.706913:0.655506:0.706913:0.009462:0.010782:0.009462:0.005663:0.006079:0.010782:0.010782:0.007200:0.005663:0.009462:0.007833:0.007200:0.004595:0.008756:0.008340:0.007200:0.005663:0.009299:0.006079:0.005663:0.009462:0.005663:0.010782:0.010782:0.004939:0.006079:0.005663:0.008340:0.009462:0.007200:0.006079:0.005663:0.004939:0.009462:0.006965:0.003835
In the railway budget of 2015-:@0.670883:0.802070:0.922911:0.802070:0.922911:0.786788:0.670883:0.786788:0.006151:0.010855:0.006241:0.006151:0.010855:0.008412:0.006241:0.007110:0.009534:0.005011:0.004848:0.013550:0.009009:0.009534:0.006241:0.009534:0.010855:0.009534:0.009190:0.008412:0.006151:0.006241:0.009534:0.007327:0.006241:0.010855:0.010855:0.010855:0.010855:0.005843
A:@0.073932:0.284411:0.247032:0.284411:0.247032:0.072909:0.073932:0.072909:0.173100
COVER ST OR Y:@0.092050:0.066591:0.308984:0.066591:0.308984:0.041947:0.092050:0.041947:0.021684:0.023001:0.020391:0.020391:0.021684:0.011242:0.020391:0.014370:0.004280:0.023001:0.016980:0.003834:0.015687