www.icmai.inicmai.in:@0.798205:0.974748:0.923776:0.974748:0.923776:0.957721:0.798205:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:-0.061818:0.006278:0.009118:0.016807:0.011271:0.006278:0.005771:0.006278:0.010674
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
6:@0.085470:0.980264:0.096325:0.980264:0.096325:0.958570:0.085470:0.958570:0.010855
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
EDITORIAL:@0.076923:0.059346:0.278560:0.059346:0.278560:0.028387:0.076923:0.028387:0.023479:0.027158:0.014524:0.022274:0.026703:0.025954:0.014524:0.024684:0.022339
www.:@0.798205:0.974748:0.850416:0.974748:0.850416:0.957721:0.798205:0.957721:0.015775:0.015775:0.015775:0.004885
The Management Accountant:@0.122645:0.977956:0.372484:0.977956:0.372484:0.962673:0.122645:0.962673:0.011452:0.011452:0.009009:0.004740:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004740:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
l:@0.382870:0.976735:0.397343:0.976735:0.397343:0.966042:0.382870:0.966042:0.014473
Greetings!!!:@0.269231:0.099011:0.353394:0.099011:0.353394:0.084492:0.269231:0.084492:0.011996:0.006995:0.007528:0.007528:0.005551:0.005551:0.009848:0.008593:0.007167:0.004469:0.004469:0.004469
Cost is the key to enterprise product pricing :@0.269231:0.130956:0.589589:0.130956:0.589589:0.116438:0.269231:0.116438:0.010089:0.008834:0.006686:0.005620:0.004451:0.004537:0.006686:0.004451:0.005620:0.010089:0.007768:0.004451:0.008318:0.007442:0.008834:0.004451:0.005620:0.008834:0.004451:0.007768:0.010089:0.005620:0.007768:0.006943:0.008834:0.006686:0.004537:0.006686:0.007768:0.004451:0.008834:0.006686:0.008834:0.008834:0.010089:0.007768:0.005620:0.004451:0.008834:0.006686:0.004537:0.007768:0.004537:0.010089:0.008765:0.003644
and the foundation to achieve product pricing :@0.253849:0.146929:0.589709:0.146929:0.589709:0.132411:0.253849:0.132411:0.008765:0.010020:0.008765:0.004365:0.005551:0.010020:0.007700:0.004365:0.004469:0.008765:0.010020:0.010020:0.008765:0.008610:0.005551:0.004469:0.008765:0.010020:0.004365:0.005551:0.008765:0.004365:0.008765:0.007700:0.010020:0.004469:0.007700:0.008095:0.007700:0.004365:0.008765:0.006617:0.008765:0.008765:0.010020:0.007700:0.005551:0.004365:0.008765:0.006617:0.004469:0.007700:0.004469:0.010020:0.008765:0.003644
strategy. At present, while enterprises choose :@0.253849:0.162902:0.589486:0.162902:0.589486:0.148384:0.253849:0.148384:0.006754:0.005689:0.006600:0.008748:0.005689:0.007837:0.008903:0.006514:0.004606:0.004761:0.012306:0.005689:0.004761:0.008903:0.006754:0.007837:0.006754:0.007837:0.010157:0.005689:0.004606:0.004761:0.012718:0.010157:0.004606:0.004606:0.007837:0.004761:0.007837:0.010157:0.005689:0.007837:0.007012:0.008903:0.006754:0.004606:0.006754:0.007837:0.006754:0.004761:0.007837:0.010157:0.008903:0.008903:0.006754:0.007700:0.003644
the most basic pricing method which is :@0.253849:0.178875:0.590002:0.178875:0.590002:0.164356:0.253849:0.164356:0.006256:0.010724:0.008404:0.009006:0.015021:0.009470:0.007321:0.006256:0.009006:0.009470:0.009470:0.007321:0.005173:0.008404:0.009006:0.009470:0.007321:0.005173:0.008404:0.005173:0.010724:0.009470:0.009006:0.015021:0.008404:0.006256:0.010724:0.009470:0.009470:0.009006:0.013285:0.010724:0.005173:0.008404:0.010724:0.009006:0.005173:0.006617:0.003644
called cost-plus method to pricing  product, :@0.253849:0.194848:0.589778:0.194848:0.589778:0.180329:0.253849:0.180329:0.008061:0.009126:0.004829:0.004829:0.008061:0.009126:0.006428:0.008061:0.009126:0.006978:0.005912:0.005912:0.009126:0.004829:0.010381:0.006978:0.006428:0.014677:0.008061:0.005912:0.010381:0.009126:0.009126:0.006428:0.005912:0.009126:0.006428:0.009126:0.006978:0.004829:0.008061:0.004829:0.010381:0.009126:0.003644:0.002767:0.009126:0.006978:0.009126:0.009126:0.010381:0.008061:0.005912:0.004469:0.003644
the effect of  cost is more marked. The key :@0.253849:0.210821:0.589967:0.210821:0.589967:0.196302:0.253849:0.196302:0.005964:0.010432:0.008112:0.006789:0.008112:0.005534:0.005053:0.008112:0.008112:0.005964:0.006789:0.009178:0.004469:0.002612:0.006789:0.008112:0.009178:0.007029:0.005964:0.006789:0.004881:0.007029:0.006789:0.014729:0.009178:0.007029:0.008112:0.006789:0.014729:0.009178:0.007029:0.008662:0.008112:0.009178:0.004881:0.006101:0.010432:0.010432:0.008112:0.006789:0.008662:0.007786:0.008765:0.003644
to reasonable pricing is to determine a cost :@0.253849:0.226793:0.589572:0.226793:0.589572:0.212275:0.253849:0.212275:0.005861:0.009075:0.006050:0.006926:0.008009:0.009075:0.006926:0.009075:0.010329:0.008576:0.009075:0.004778:0.008009:0.006050:0.009075:0.006926:0.004778:0.008009:0.004778:0.010329:0.009075:0.006050:0.004778:0.006926:0.006050:0.005861:0.009075:0.006050:0.009075:0.008009:0.005861:0.008009:0.007081:0.014626:0.004778:0.010329:0.008009:0.006050:0.009075:0.006050:0.008009:0.009075:0.006926:0.005551:0.003644
accounting method, which provides accurate :@0.253849:0.242766:0.589950:0.242766:0.589950:0.228248:0.253849:0.228248:0.008903:0.007837:0.007837:0.008903:0.010157:0.010157:0.005689:0.004606:0.010157:0.008903:0.004675:0.014454:0.007837:0.005689:0.010157:0.008903:0.008903:0.004606:0.004675:0.012718:0.010157:0.004606:0.007837:0.010157:0.004675:0.008903:0.006754:0.008456:0.008903:0.004606:0.008903:0.007837:0.006754:0.004675:0.008903:0.007837:0.007837:0.010157:0.006600:0.008748:0.005689:0.007700:0.003644
cost information for enterprise and can be :@0.253849:0.258739:0.589881:0.258739:0.589881:0.244221:0.253849:0.244221:0.008112:0.009178:0.007029:0.005964:0.006789:0.004881:0.010432:0.004881:0.009178:0.007184:0.014729:0.009023:0.005964:0.004881:0.009178:0.010432:0.006789:0.004881:0.009178:0.007029:0.006789:0.008112:0.010432:0.005964:0.008112:0.007287:0.009178:0.007029:0.004881:0.007029:0.008112:0.006789:0.009178:0.010432:0.009178:0.006789:0.008112:0.009178:0.010432:0.006789:0.009178:0.007700:0.003644
the scientific basis in pricing.  ABC activities :@0.253849:0.274712:0.589572:0.274712:0.589572:0.260193:0.253849:0.260193:0.005758:0.010226:0.007923:0.005293:0.006823:0.007906:0.004675:0.007906:0.010243:0.005758:0.004675:0.004383:0.004589:0.007906:0.005293:0.008989:0.008971:0.006823:0.004675:0.006840:0.005293:0.004675:0.010226:0.005293:0.008971:0.006823:0.004692:0.007906:0.004675:0.010226:0.008645:0.004675:0.005293:0.005293:0.012374:0.010226:0.010226:0.005293:0.008971:0.007923:0.005758:0.004348:0.008971:0.004675:0.005775:0.004675:0.007906:0.006617:0.003644
have been around for more than two decades :@0.253849:0.290685:0.589916:0.290685:0.589916:0.276166:0.253849:0.276166:0.010157:0.008232:0.008232:0.007820:0.004640:0.008903:0.007837:0.007837:0.010157:0.004640:0.008885:0.006754:0.008903:0.010157:0.010157:0.008885:0.004640:0.004606:0.008903:0.006754:0.004640:0.014437:0.008903:0.006754:0.007837:0.004640:0.005689:0.010157:0.008885:0.010157:0.004640:0.005689:0.012546:0.008885:0.004640:0.008903:0.007837:0.007837:0.008903:0.008903:0.007820:0.006617:0.003644
and many companies in a variety of sectors :@0.253849:0.306658:0.589520:0.306658:0.589520:0.292139:0.253849:0.292139:0.009006:0.010260:0.009006:0.005551:0.014557:0.009006:0.009779:0.009006:0.005551:0.007957:0.009006:0.014557:0.009006:0.009006:0.010260:0.004709:0.007940:0.006857:0.005551:0.004709:0.010260:0.005551:0.009006:0.005551:0.008679:0.009006:0.006875:0.004709:0.007940:0.005792:0.009006:0.005551:0.009006:0.006909:0.005551:0.006857:0.007940:0.007940:0.005792:0.009006:0.007201:0.006617:0.003644
have  implemented  activity  based  thinking. :@0.253849:0.322630:0.589916:0.322630:0.589916:0.308112:0.253849:0.308112:0.010467:0.008542:0.008542:0.008146:0.003644:0.003386:0.004915:0.014763:0.009212:0.004915:0.008146:0.014763:0.008146:0.010467:0.005998:0.008146:0.009212:0.003644:0.003386:0.009212:0.008146:0.005998:0.004589:0.009212:0.004915:0.005998:0.009212:0.003644:0.003386:0.009212:0.009212:0.007064:0.008146:0.009212:0.003644:0.003386:0.005998:0.010467:0.004915:0.010467:0.009212:0.004915:0.010467:0.008885:0.004469:0.003644
Activity based costing  is a method for assigning :@0.253849:0.338603:0.589606:0.338603:0.589606:0.324085:0.253849:0.324085:0.012048:0.007596:0.005431:0.004022:0.008662:0.004348:0.005431:0.008662:0.002973:0.008645:0.008662:0.006497:0.007579:0.008662:0.002973:0.007579:0.008662:0.006497:0.005431:0.004365:0.009899:0.008645:0.002973:0.002973:0.004348:0.006497:0.002973:0.008645:0.002973:0.014213:0.007579:0.005448:0.009899:0.008645:0.008645:0.002973:0.004348:0.008645:0.006514:0.002973:0.008645:0.006514:0.006497:0.004348:0.008662:0.009899:0.004348:0.009899:0.008765:0.003644
costs to products, services projects, tasks, :@0.253849:0.354576:0.589933:0.354576:0.589933:0.340058:0.253849:0.340058:0.008215:0.009281:0.007132:0.006067:0.007132:0.007579:0.006067:0.009281:0.007579:0.009281:0.007132:0.009281:0.009281:0.010535:0.008215:0.006067:0.007132:0.004984:0.007579:0.007132:0.008215:0.007631:0.009281:0.004984:0.008215:0.008215:0.007132:0.007579:0.009281:0.007132:0.009281:0.004984:0.008215:0.008215:0.006067:0.007132:0.004984:0.007579:0.006067:0.009281:0.007132:0.009281:0.007132:0.004469:0.003644
or acquisitions based on activities that go :@0.253849:0.370549:0.589967:0.370549:0.589967:0.356031:0.253849:0.356031:0.009246:0.007098:0.007304:0.009246:0.008181:0.009246:0.010501:0.004950:0.007098:0.004950:0.006032:0.004950:0.009246:0.010501:0.007098:0.007304:0.009246:0.009246:0.007098:0.008181:0.009246:0.007304:0.009246:0.010501:0.007304:0.009246:0.008181:0.006032:0.004623:0.009246:0.004950:0.006032:0.004950:0.008181:0.007098:0.007304:0.006032:0.010501:0.009092:0.006032:0.007304:0.008576:0.008765:0.003644
into them and resources consumed by these :@0.253849:0.386522:0.589658:0.386522:0.589658:0.372003:0.253849:0.372003:0.004709:0.010260:0.005792:0.009006:0.005534:0.005792:0.010260:0.007940:0.014557:0.005534:0.009006:0.010260:0.009006:0.005534:0.006857:0.007940:0.006857:0.009006:0.010260:0.006857:0.007940:0.007940:0.006857:0.005534:0.007940:0.009006:0.010260:0.006857:0.010260:0.014557:0.007940:0.009006:0.005517:0.008490:0.009006:0.005534:0.005792:0.010260:0.007940:0.006857:0.007700:0.003644
activities. :@0.253849:0.402495:0.325689:0.402495:0.325689:0.387976:0.253849:0.387976:0.008765:0.007700:0.005551:0.004142:0.008765:0.004469:0.005551:0.004469:0.007700:0.006617:0.004469:0.003644
Companies implement activity based costing :@0.269231:0.418468:0.589778:0.418468:0.589778:0.403949:0.269231:0.403949:0.010020:0.008765:0.014316:0.008765:0.008765:0.010020:0.004469:0.007700:0.006617:0.003489:0.004469:0.014316:0.008765:0.004469:0.007700:0.014316:0.007700:0.010020:0.005551:0.003489:0.008765:0.007700:0.005551:0.004142:0.008765:0.004469:0.005551:0.008765:0.003489:0.008765:0.008765:0.006617:0.007700:0.008765:0.003489:0.007700:0.008765:0.006617:0.005551:0.004469:0.010020:0.008765:0.003644
in order to::@0.253849:0.434440:0.332873:0.434440:0.332873:0.419922:0.253849:0.419922:0.004469:0.010020:0.003644:0.008765:0.006617:0.008765:0.007700:0.006617:0.003644:0.005551:0.008765:0.004469
:@0.253849:0.449756:0.271035:0.449756:0.271035:0.437058:0.253849:0.437058:0.017187
 Identify individual products that are not :@0.271396:0.450413:0.589847:0.450413:0.589847:0.435895:0.271396:0.435895:0.006015:0.005861:0.009075:0.008009:0.010329:0.005861:0.004778:0.004778:0.009075:0.006015:0.004778:0.010329:0.009075:0.004451:0.009075:0.004778:0.009075:0.010329:0.009075:0.004778:0.006015:0.009075:0.006926:0.009075:0.009075:0.010329:0.008009:0.005861:0.006926:0.006015:0.005861:0.010329:0.008920:0.005861:0.006015:0.009075:0.006926:0.008009:0.006015:0.010329:0.009075:0.005551:0.003644
profitable.:@0.284613:0.466386:0.356418:0.466386:0.356418:0.451868:0.284613:0.451868:0.008765:0.006617:0.008765:0.004383:0.004383:0.005551:0.008267:0.008765:0.004469:0.007373:0.004469
:@0.253849:0.481701:0.271035:0.481701:0.271035:0.469004:0.253849:0.469004:0.017187
 To find the true costs of products so as to :@0.271224:0.482359:0.589572:0.482359:0.589572:0.467841:0.271224:0.467841:0.004881:0.003798:0.008989:0.008920:0.004881:0.004383:0.004537:0.010174:0.008920:0.004881:0.005706:0.010174:0.007854:0.004881:0.005706:0.007047:0.010174:0.007854:0.004881:0.007854:0.008920:0.006772:0.005706:0.006772:0.004881:0.008920:0.006823:0.004881:0.008920:0.006772:0.008920:0.008920:0.010174:0.007854:0.005706:0.006772:0.004881:0.006772:0.008920:0.004881:0.008920:0.006772:0.004881:0.005706:0.008765:0.003644
support pricing policy.:@0.284613:0.498332:0.443159:0.498332:0.443159:0.483813:0.284613:0.483813:0.006617:0.010020:0.008765:0.008765:0.008765:0.007115:0.005551:0.003644:0.008765:0.006617:0.004469:0.007700:0.004469:0.010020:0.008765:0.003644:0.008765:0.008765:0.004469:0.004469:0.007545:0.006376:0.004469
:@0.253849:0.513647:0.271035:0.513647:0.271035:0.500950:0.253849:0.500950:0.017187
 Reveal unnecessary costs to eliminate.:@0.271035:0.514305:0.548307:0.514305:0.548307:0.499786:0.271035:0.499786:0.003644:0.010432:0.007700:0.008095:0.007700:0.008765:0.004469:0.003644:0.010020:0.010020:0.010020:0.007700:0.007700:0.007700:0.006617:0.006617:0.008765:0.006961:0.008765:0.003644:0.007700:0.008765:0.006617:0.005551:0.006617:0.003644:0.005551:0.008765:0.003644:0.007700:0.004469:0.004469:0.014316:0.004469:0.010020:0.008610:0.005551:0.007373:0.004469
Product cost plays an important foundation :@0.269231:0.546250:0.589916:0.546250:0.589916:0.531732:0.269231:0.531732:0.010037:0.006634:0.008782:0.008782:0.010037:0.007717:0.005568:0.004383:0.007717:0.008782:0.006634:0.005568:0.004383:0.008782:0.004486:0.008284:0.008782:0.006634:0.004383:0.008782:0.010037:0.004383:0.004486:0.014334:0.008782:0.008782:0.007132:0.005568:0.008782:0.010037:0.005568:0.004383:0.004486:0.008782:0.010037:0.010037:0.008782:0.008628:0.005568:0.004486:0.008782:0.010020:0.003644
role in pricing. With the high development of :@0.253849:0.562223:0.589984:0.562223:0.589984:0.547705:0.253849:0.547705:0.006754:0.008903:0.004606:0.007837:0.004658:0.004606:0.010157:0.004658:0.008903:0.006754:0.004606:0.007837:0.004606:0.010157:0.008576:0.004606:0.004658:0.016293:0.004606:0.005689:0.010157:0.004658:0.005689:0.010157:0.007837:0.004658:0.010157:0.004606:0.008903:0.010157:0.004658:0.008903:0.007837:0.008232:0.007837:0.004606:0.008903:0.008903:0.014454:0.007837:0.010157:0.005689:0.004658:0.008903:0.004469:0.003644
new technology, traditional cost accounting :@0.253849:0.578196:0.589606:0.578196:0.589606:0.563678:0.253849:0.563678:0.010278:0.007957:0.013337:0.005654:0.005809:0.007957:0.007957:0.010278:0.010278:0.009023:0.004726:0.008696:0.009023:0.006806:0.004726:0.005654:0.005809:0.006720:0.009023:0.009023:0.004726:0.005809:0.004726:0.009023:0.010278:0.009023:0.004726:0.005654:0.007957:0.009023:0.006875:0.005809:0.005654:0.009023:0.007957:0.007957:0.009023:0.010278:0.010278:0.005809:0.004726:0.010278:0.008765:0.003644
methods cannot meet the industry's need for :@0.253849:0.594169:0.589658:0.594169:0.589658:0.579650:0.253849:0.579650:0.014488:0.007871:0.005723:0.010192:0.008937:0.008937:0.006789:0.004984:0.007871:0.008937:0.010192:0.010192:0.008937:0.005723:0.005001:0.014488:0.007871:0.007871:0.005723:0.005001:0.005723:0.010192:0.007871:0.004984:0.004640:0.010192:0.008937:0.010192:0.006789:0.005723:0.007132:0.008937:0.003265:0.006789:0.005001:0.010192:0.007871:0.007871:0.008937:0.005001:0.004640:0.008937:0.006617:0.003644
accurate cost information. Activity Based :@0.253849:0.610142:0.589658:0.610142:0.589658:0.595623:0.253849:0.595623:0.009315:0.008250:0.008250:0.010570:0.007012:0.009160:0.006101:0.008250:0.007889:0.008250:0.009315:0.007167:0.006101:0.007889:0.005018:0.010570:0.005018:0.009315:0.007321:0.014866:0.009160:0.006101:0.005018:0.009315:0.010570:0.005018:0.007889:0.012718:0.008250:0.006101:0.004692:0.009315:0.005018:0.006101:0.009315:0.007889:0.010570:0.009315:0.007167:0.008250:0.008765:0.003644
Costing, which focuses on activity and its cost :@0.253849:0.626115:0.589555:0.626115:0.589555:0.611596:0.253849:0.611596:0.010037:0.008782:0.006634:0.005568:0.004503:0.010037:0.008628:0.004486:0.004400:0.012598:0.010037:0.004486:0.007734:0.010037:0.004400:0.004486:0.008782:0.007717:0.010037:0.006634:0.007717:0.006634:0.004400:0.008782:0.010054:0.004400:0.008782:0.007717:0.005568:0.004159:0.008782:0.004503:0.005568:0.008782:0.004400:0.008782:0.010037:0.008782:0.004400:0.004486:0.005568:0.006634:0.004400:0.007717:0.008800:0.006634:0.005551:0.003644
driver, can determine the cost of the product :@0.253849:0.642087:0.589813:0.642087:0.589813:0.627569:0.253849:0.627569:0.008937:0.006789:0.004314:0.008267:0.007871:0.005431:0.004640:0.004950:0.007871:0.008937:0.010192:0.004950:0.008937:0.007871:0.005723:0.007871:0.006943:0.014488:0.004640:0.010192:0.007871:0.004950:0.005723:0.010192:0.007871:0.004950:0.007871:0.008937:0.006789:0.005723:0.004950:0.008937:0.006840:0.004950:0.005723:0.010192:0.007871:0.004950:0.008937:0.006789:0.008937:0.008937:0.010192:0.007871:0.005551:0.003644
to arrive at a reasonable price much more :@0.253849:0.658060:0.589589:0.658060:0.589589:0.643542:0.253849:0.643542:0.005947:0.009160:0.006720:0.009160:0.007614:0.007012:0.004537:0.008490:0.008095:0.006720:0.009006:0.005947:0.006720:0.009160:0.006720:0.007012:0.008095:0.009160:0.007012:0.009160:0.010415:0.008662:0.009160:0.004864:0.008095:0.006720:0.009160:0.007012:0.004864:0.008095:0.008095:0.006720:0.014557:0.010415:0.008095:0.010415:0.006720:0.014712:0.009160:0.007012:0.007700:0.003644
accurately. Cost and Management Accountants :@0.253849:0.674033:0.589675:0.674033:0.589675:0.659515:0.253849:0.659515:0.008662:0.007596:0.007596:0.009917:0.006359:0.008507:0.005448:0.007596:0.003867:0.006273:0.004365:0.002990:0.009917:0.008662:0.006514:0.005448:0.002990:0.008662:0.009917:0.008662:0.002990:0.014213:0.008662:0.009917:0.008507:0.008336:0.007596:0.014213:0.007596:0.009917:0.005448:0.002990:0.012065:0.007596:0.007596:0.008662:0.009917:0.009917:0.005448:0.008662:0.009917:0.005448:0.006617:0.003644
know that traditional cost accounting can :@0.253849:0.690006:0.589967:0.690006:0.589967:0.675488:0.253849:0.675488:0.009195:0.010449:0.008868:0.013509:0.006892:0.005981:0.010449:0.009040:0.005981:0.006892:0.005981:0.006892:0.009195:0.009195:0.004898:0.005981:0.004898:0.009195:0.010449:0.009195:0.004898:0.006892:0.008129:0.009195:0.007047:0.005981:0.006892:0.009195:0.008129:0.008129:0.009195:0.010449:0.010449:0.005981:0.004898:0.010449:0.009195:0.006892:0.008129:0.009195:0.010020:0.003644
hide or obscure information on the costs of :@0.253849:0.705979:0.589709:0.705979:0.589709:0.691460:0.253849:0.691460:0.010329:0.004778:0.009075:0.008009:0.006015:0.009075:0.006926:0.006015:0.009075:0.009075:0.006926:0.008009:0.010329:0.006926:0.008009:0.006015:0.004778:0.010329:0.004778:0.009075:0.007081:0.014626:0.008920:0.005861:0.004778:0.009075:0.010329:0.006015:0.009075:0.010329:0.006015:0.005861:0.010329:0.008009:0.006015:0.008009:0.009075:0.006926:0.005861:0.006926:0.006015:0.009075:0.004469:0.003644
individual products and services, especially :@0.253849:0.721952:0.590036:0.721952:0.590036:0.707433:0.253849:0.707433:0.004829:0.010381:0.009126:0.004503:0.009126:0.004829:0.009126:0.010381:0.009126:0.004829:0.006359:0.009126:0.006978:0.009126:0.009126:0.010381:0.008061:0.005912:0.006961:0.006359:0.009126:0.010381:0.009126:0.006359:0.006978:0.008061:0.007476:0.009126:0.004829:0.008061:0.008061:0.006978:0.004829:0.006359:0.008061:0.006978:0.009126:0.008061:0.008061:0.004829:0.009126:0.004812:0.004331:0.008765:0.003644
where local cost allocation rules misrepresent :@0.253849:0.737925:0.589795:0.737925:0.589795:0.723406:0.253849:0.723406:0.012649:0.010089:0.007768:0.006686:0.007768:0.004434:0.004537:0.008834:0.007768:0.008834:0.004537:0.004434:0.007768:0.008834:0.006686:0.005620:0.004434:0.008834:0.004537:0.004537:0.008834:0.007768:0.008679:0.005620:0.004537:0.008834:0.010089:0.004434:0.006961:0.010089:0.004537:0.007768:0.006686:0.004434:0.014385:0.004537:0.006686:0.006686:0.007768:0.008834:0.006686:0.007768:0.006686:0.007768:0.010089:0.005551:0.003644
actual resource usage. As a result, the move to :@0.253849:0.753897:0.589830:0.753897:0.589830:0.739379:0.253849:0.739379:0.008765:0.007700:0.005551:0.010020:0.008765:0.004469:0.003850:0.006617:0.007700:0.006617:0.008765:0.010020:0.006617:0.007700:0.007700:0.003850:0.010020:0.006617:0.008610:0.008439:0.007373:0.004469:0.003850:0.012168:0.006617:0.003850:0.008765:0.003850:0.006617:0.007700:0.006617:0.010020:0.004469:0.005551:0.004469:0.003850:0.005551:0.010020:0.007700:0.003850:0.014316:0.008318:0.008095:0.007700:0.003850:0.005551:0.008765:0.003644
ABC is usually driven by a need to understand :@0.253849:0.769870:0.589761:0.769870:0.589761:0.755352:0.253849:0.755352:0.012168:0.010020:0.010020:0.004194:0.004469:0.006617:0.004194:0.010020:0.006617:0.010020:0.008765:0.004469:0.003970:0.008765:0.004194:0.008765:0.006617:0.004142:0.008095:0.007700:0.010020:0.004194:0.008250:0.008765:0.004194:0.008765:0.004194:0.010020:0.007700:0.007700:0.008765:0.004194:0.005551:0.008765:0.004194:0.010020:0.010020:0.008765:0.007700:0.006961:0.006617:0.005551:0.008765:0.010020:0.008765:0.003644
the  "true  costs"  of  individual  products  and :@0.253849:0.785843:0.589881:0.785843:0.589881:0.771325:0.253849:0.771325:0.005912:0.010381:0.008061:0.003644:0.002733:0.007373:0.005912:0.007253:0.010381:0.008061:0.003644:0.002733:0.008061:0.009126:0.006978:0.005912:0.006978:0.007373:0.003644:0.002733:0.009126:0.007029:0.003644:0.002733:0.004829:0.010381:0.009126:0.004503:0.009126:0.004829:0.009126:0.010381:0.009126:0.004829:0.003644:0.002733:0.009126:0.006978:0.009126:0.009126:0.010381:0.008061:0.005912:0.006978:0.003644:0.002733:0.009126:0.010381:0.008765:0.003644
services more accurately. :@0.253849:0.801816:0.436181:0.801816:0.436181:0.787297:0.253849:0.787297:0.006617:0.007700:0.007115:0.008765:0.004469:0.007700:0.007700:0.006617:0.003644:0.014316:0.008765:0.006617:0.007700:0.003644:0.008765:0.007700:0.007700:0.010020:0.006462:0.008610:0.005551:0.007700:0.003970:0.006376:0.004469:0.003644
Activity-based cost (ABC) and activity-based :@0.269231:0.817789:0.589813:0.817789:0.589813:0.803270:0.269231:0.803270:0.012168:0.007700:0.005551:0.004142:0.008765:0.004469:0.005551:0.008765:0.005551:0.008765:0.008765:0.006617:0.007700:0.008765:0.003575:0.007700:0.008765:0.006617:0.005551:0.003575:0.005551:0.012168:0.010020:0.010020:0.005551:0.003575:0.008765:0.010020:0.008765:0.003575:0.008765:0.007700:0.005551:0.004142:0.008765:0.004469:0.005551:0.008765:0.005551:0.008765:0.008765:0.006617:0.007700:0.008765:0.003644
management (ABM) systems have emerged to :@0.253849:0.833762:0.590019:0.833762:0.590019:0.819243:0.253849:0.819243:0.014368:0.008817:0.010071:0.008662:0.008490:0.007751:0.014368:0.007751:0.010071:0.005603:0.004417:0.005603:0.012220:0.010071:0.014368:0.005603:0.004417:0.006668:0.008817:0.006668:0.005603:0.007751:0.014368:0.006668:0.004417:0.010071:0.008146:0.008146:0.007751:0.004417:0.007751:0.014368:0.007751:0.006668:0.008490:0.007751:0.008817:0.004417:0.005603:0.008765:0.003644
meet the need for accurate information about :@0.253849:0.849734:0.590019:0.849734:0.590019:0.835216:0.253849:0.835216:0.014402:0.007786:0.007786:0.005637:0.004451:0.005637:0.010106:0.007786:0.004451:0.010089:0.007786:0.007786:0.008851:0.004451:0.004554:0.008851:0.006703:0.004451:0.008851:0.007786:0.007786:0.010106:0.006548:0.008696:0.005637:0.007786:0.004451:0.004554:0.010106:0.004554:0.008851:0.006857:0.014402:0.008696:0.005637:0.004554:0.008834:0.010106:0.004451:0.008353:0.008851:0.008851:0.010106:0.005551:0.003644
the cost of resource demands by individual :@0.253849:0.865707:0.589623:0.865707:0.589623:0.851189:0.253849:0.851189:0.005878:0.010346:0.008026:0.006170:0.008026:0.009092:0.006943:0.005878:0.006170:0.009092:0.006995:0.006170:0.006943:0.008026:0.006943:0.009092:0.010346:0.006943:0.008026:0.008026:0.006170:0.009092:0.008026:0.014643:0.009092:0.010346:0.009092:0.006943:0.006170:0.008576:0.009092:0.006170:0.004795:0.010346:0.009092:0.004469:0.009092:0.004795:0.009092:0.010346:0.009092:0.004469:0.003644
products, services and customers and these :@0.253849:0.881680:0.589675:0.881680:0.589675:0.867162:0.253849:0.867162:0.009075:0.006926:0.009075:0.009075:0.010329:0.008009:0.005861:0.006926:0.004778:0.006032:0.006926:0.008009:0.007425:0.009075:0.004778:0.008009:0.008009:0.006926:0.006032:0.009075:0.010329:0.009075:0.006032:0.008009:0.010329:0.006926:0.005861:0.009075:0.014626:0.008009:0.007270:0.006926:0.006032:0.009075:0.010329:0.009075:0.006032:0.005861:0.010329:0.008009:0.006926:0.007700:0.003644
systems also enable indirect and support :@0.253849:0.897653:0.589606:0.897653:0.589606:0.883135:0.253849:0.883135:0.007218:0.009367:0.007218:0.006153:0.008301:0.014918:0.007218:0.008301:0.009367:0.005070:0.007218:0.009367:0.008301:0.008301:0.010621:0.008868:0.009367:0.005070:0.008301:0.008301:0.005070:0.010621:0.009367:0.005070:0.007218:0.008301:0.008301:0.006153:0.008301:0.009367:0.010621:0.009367:0.008301:0.007218:0.010621:0.009367:0.009367:0.009367:0.007717:0.005551:0.003644
expenses to be driven first to activities and :@0.253849:0.913626:0.589864:0.913626:0.589864:0.899107:0.253849:0.899107:0.007751:0.009143:0.009143:0.008078:0.010398:0.006995:0.008078:0.006995:0.006514:0.005929:0.009143:0.006514:0.009143:0.008078:0.006514:0.009143:0.006995:0.004520:0.008473:0.008078:0.010398:0.006514:0.004383:0.004761:0.007339:0.006995:0.005929:0.006514:0.005929:0.009143:0.006514:0.009143:0.008078:0.005929:0.004520:0.009143:0.004847:0.005929:0.004847:0.008078:0.006995:0.006514:0.009143:0.010398:0.008765:0.003644
processes and then to products, services :@0.607858:0.098909:0.943564:0.098909:0.943564:0.084391:0.607858:0.084391:0.009418:0.007270:0.009435:0.008353:0.008353:0.007270:0.007270:0.008353:0.007287:0.008714:0.009418:0.010673:0.009418:0.008714:0.006204:0.010673:0.008353:0.010673:0.008714:0.006204:0.009418:0.008714:0.009435:0.007270:0.009418:0.009418:0.010673:0.008353:0.006222:0.007270:0.005122:0.008714:0.007270:0.008370:0.007768:0.009418:0.005122:0.008353:0.008353:0.006617:0.003644
and  customers.  In  this  way  managers  have :@0.607858:0.114882:0.943822:0.114882:0.943822:0.100364:0.607858:0.100364:0.009109:0.010364:0.009109:0.003644:0.002612:0.008043:0.010364:0.006961:0.005895:0.009109:0.014660:0.008043:0.007304:0.006961:0.004812:0.003644:0.002612:0.005895:0.010364:0.003644:0.002612:0.005895:0.010364:0.004812:0.006961:0.003644:0.002612:0.012924:0.008610:0.009109:0.003644:0.002612:0.014660:0.009109:0.010364:0.008954:0.008782:0.008043:0.007304:0.006961:0.003644:0.002612:0.010364:0.008439:0.008439:0.007700:0.003644
obtained a clearer picture of the economics :@0.607858:0.130855:0.943891:0.130855:0.943891:0.116337:0.607858:0.116337:0.009057:0.009057:0.005843:0.009057:0.004761:0.010312:0.007992:0.009057:0.005861:0.009057:0.005861:0.007992:0.004761:0.007992:0.009057:0.006909:0.007992:0.006909:0.005861:0.009057:0.004761:0.007992:0.005843:0.010312:0.006909:0.007992:0.005861:0.009057:0.006961:0.005861:0.005843:0.010312:0.007992:0.005861:0.007992:0.007992:0.009057:0.010312:0.009057:0.014609:0.004761:0.007992:0.006617:0.003644
of their operations and could improve their :@0.607858:0.146828:0.943943:0.146828:0.943943:0.132310:0.607858:0.132310:0.009075:0.006978:0.005981:0.005861:0.010329:0.008009:0.004778:0.006926:0.005981:0.009075:0.009075:0.008009:0.006772:0.008920:0.005861:0.004778:0.009075:0.010329:0.006926:0.005981:0.009075:0.010329:0.009075:0.005981:0.008009:0.009075:0.010329:0.004778:0.009075:0.005981:0.004778:0.014626:0.009075:0.006926:0.008628:0.008404:0.008009:0.005981:0.005861:0.010329:0.008009:0.004778:0.006617:0.003644
decisions. ABC and ABM have brought about :@0.607858:0.162801:0.943857:0.162801:0.943857:0.148282:0.607858:0.148282:0.008903:0.007837:0.007837:0.004606:0.006754:0.004606:0.008903:0.010157:0.006754:0.004606:0.004675:0.012306:0.010157:0.010157:0.004675:0.008903:0.010157:0.008903:0.004675:0.012306:0.010157:0.014454:0.004675:0.010157:0.008232:0.008232:0.007837:0.004675:0.008903:0.006754:0.008903:0.010157:0.008903:0.010157:0.005689:0.004675:0.008404:0.008903:0.008903:0.010157:0.005551:0.003644
radical changes in cost management systems. :@0.607858:0.178774:0.943943:0.178774:0.943943:0.164255:0.607858:0.164255:0.006531:0.008834:0.008834:0.004520:0.007768:0.008834:0.004537:0.004434:0.007768:0.010089:0.008834:0.010089:0.008490:0.007768:0.006686:0.004434:0.004537:0.010071:0.004434:0.007768:0.008834:0.006668:0.005620:0.004434:0.014385:0.008834:0.010071:0.008679:0.008507:0.007768:0.014385:0.007751:0.010089:0.005620:0.004434:0.006668:0.008834:0.006686:0.005620:0.007768:0.014368:0.006686:0.004469:0.003644
The principles and philosophies of  activity :@0.607858:0.194747:0.943994:0.194747:0.943994:0.180228:0.607858:0.180228:0.010432:0.010432:0.008112:0.006754:0.009178:0.007029:0.004881:0.010432:0.008112:0.004881:0.009178:0.004881:0.008112:0.007029:0.006754:0.009178:0.010432:0.009178:0.006754:0.009178:0.010432:0.004881:0.004881:0.009178:0.007029:0.009178:0.009178:0.010432:0.004881:0.008112:0.007029:0.006754:0.009178:0.004469:0.002612:0.006754:0.009178:0.008112:0.005964:0.004554:0.009178:0.004881:0.005964:0.008765:0.003644
based thinking apply equally to service :@0.607858:0.210719:0.943547:0.210719:0.943547:0.196201:0.607858:0.196201:0.009539:0.009539:0.007390:0.008473:0.009539:0.009624:0.006325:0.010793:0.005242:0.010793:0.009539:0.005242:0.010793:0.009539:0.009624:0.009384:0.009539:0.009539:0.004744:0.009539:0.009624:0.008473:0.009539:0.010793:0.009539:0.005242:0.004744:0.009539:0.009624:0.006325:0.009539:0.009624:0.007390:0.008473:0.007889:0.009539:0.005242:0.008473:0.007700:0.003644
companies, government agencies, process :@0.607858:0.226692:0.943702:0.226692:0.943702:0.212174:0.607858:0.212174:0.008284:0.009367:0.014901:0.009350:0.009367:0.010604:0.005053:0.008301:0.007201:0.005053:0.008198:0.008696:0.008903:0.008696:0.008284:0.007631:0.010621:0.014901:0.008284:0.010621:0.006136:0.008198:0.009212:0.009023:0.008284:0.010621:0.008284:0.005053:0.008301:0.007201:0.005053:0.008198:0.009367:0.007201:0.009350:0.008301:0.008284:0.007201:0.006617:0.003644
and manufacturing industries. Management :@0.607858:0.242665:0.943599:0.242665:0.943599:0.228147:0.607858:0.228147:0.008989:0.010243:0.008989:0.005414:0.014540:0.008989:0.010089:0.010243:0.004864:0.008989:0.007923:0.005775:0.010243:0.006840:0.004692:0.010243:0.008989:0.005414:0.004692:0.010243:0.008989:0.010243:0.006840:0.005775:0.006840:0.004692:0.007923:0.006840:0.004692:0.005414:0.014540:0.008989:0.010243:0.008834:0.008662:0.007923:0.014540:0.007923:0.010243:0.005551:0.003644
practices and methods have changed over :@0.607858:0.258638:0.943839:0.258638:0.943839:0.244119:0.607858:0.244119:0.009264:0.006961:0.009246:0.008198:0.006050:0.004950:0.008198:0.008181:0.007115:0.007407:0.009246:0.010518:0.009246:0.007407:0.014815:0.008181:0.006050:0.010518:0.009246:0.009264:0.007115:0.007407:0.010518:0.008593:0.008576:0.008198:0.007407:0.008181:0.010518:0.009264:0.010501:0.008937:0.008198:0.009246:0.007407:0.008817:0.008576:0.008198:0.006617:0.003644
the last decade and will continue to change. :@0.607858:0.274611:0.944011:0.274611:0.944011:0.260092:0.607858:0.260092:0.005775:0.010243:0.007923:0.005311:0.004692:0.008989:0.006840:0.005775:0.005311:0.008989:0.007923:0.007923:0.008989:0.008989:0.007923:0.005311:0.008989:0.010243:0.008989:0.005311:0.013302:0.004692:0.004692:0.004692:0.005311:0.007923:0.008989:0.010243:0.005775:0.004692:0.010089:0.010243:0.007923:0.005311:0.005775:0.008989:0.005311:0.007923:0.010243:0.008989:0.010243:0.008662:0.007596:0.004469:0.003644
Organizations have moved from managing :@0.607858:0.290584:0.943702:0.290584:0.943702:0.276065:0.607858:0.276065:0.011721:0.007064:0.008714:0.009212:0.010467:0.004915:0.007064:0.009057:0.005998:0.004915:0.009212:0.010467:0.007064:0.007098:0.010467:0.008542:0.008542:0.008146:0.007098:0.014763:0.008765:0.008542:0.008146:0.009212:0.007098:0.004915:0.007064:0.009212:0.014763:0.007098:0.014763:0.009212:0.010467:0.009057:0.009212:0.004915:0.010467:0.008765:0.003644
vertically to manage horizontally. There has :@0.607858:0.306556:0.943908:0.306556:0.943908:0.292038:0.607858:0.292038:0.008353:0.007957:0.007356:0.005809:0.004726:0.007940:0.009023:0.004726:0.004228:0.009006:0.005568:0.005809:0.009023:0.005568:0.014574:0.009023:0.010260:0.008868:0.008696:0.007940:0.005568:0.010260:0.009023:0.006875:0.004709:0.007442:0.009023:0.010260:0.005809:0.009023:0.004709:0.004228:0.006634:0.004726:0.004881:0.010278:0.010260:0.007957:0.006875:0.007940:0.005568:0.010260:0.009023:0.006617:0.003644
also been a move from a function orientation :@0.607858:0.322529:0.943771:0.322529:0.943771:0.308011:0.607858:0.308011:0.008903:0.004606:0.006754:0.008903:0.004692:0.008903:0.007837:0.007837:0.010157:0.004692:0.008903:0.004692:0.014454:0.008456:0.008232:0.007837:0.004692:0.004606:0.006754:0.008903:0.014454:0.004692:0.008903:0.004692:0.004606:0.010157:0.010157:0.007837:0.005689:0.004606:0.008903:0.010157:0.004692:0.008903:0.006754:0.004606:0.007837:0.010157:0.005689:0.008748:0.005689:0.004606:0.008903:0.010020:0.003644
to a process orientation. ABC technique :@0.607858:0.338502:0.943805:0.338502:0.943805:0.323984:0.607858:0.323984:0.006239:0.009453:0.008920:0.009453:0.008920:0.009453:0.007304:0.009453:0.008387:0.008387:0.007304:0.007304:0.008920:0.009453:0.007304:0.005156:0.008387:0.010707:0.006239:0.009298:0.006239:0.005156:0.009453:0.010707:0.005156:0.008920:0.012856:0.010707:0.010707:0.008920:0.006239:0.008387:0.008387:0.010707:0.010707:0.005156:0.009453:0.010707:0.007700:0.003644
mirrors the functioning of an organization :@0.607858:0.354475:0.944028:0.354475:0.944028:0.339957:0.607858:0.339957:0.014677:0.004829:0.007579:0.006978:0.009126:0.007321:0.006978:0.006376:0.005912:0.010381:0.008061:0.006376:0.004829:0.010381:0.010381:0.008061:0.005912:0.004829:0.009126:0.010381:0.004829:0.010381:0.009126:0.006376:0.009126:0.007029:0.006376:0.009126:0.010381:0.006376:0.009126:0.006978:0.008628:0.009126:0.010381:0.004829:0.006978:0.008971:0.005912:0.004829:0.009126:0.010020:0.003644
and contributes to strategic decision-making :@0.607858:0.370448:0.943616:0.370448:0.943616:0.355929:0.607858:0.355929:0.008954:0.010209:0.008954:0.005139:0.007889:0.008954:0.010209:0.005740:0.006806:0.004658:0.008954:0.010209:0.005740:0.007889:0.006806:0.005122:0.005740:0.008954:0.005122:0.006806:0.005740:0.006651:0.008800:0.005740:0.007889:0.008954:0.004658:0.007889:0.005139:0.008954:0.007889:0.007889:0.004658:0.006806:0.004658:0.008954:0.010209:0.005740:0.014505:0.008954:0.008954:0.004658:0.010209:0.008765:0.003644
processes. It identifies the relation of  the :@0.607858:0.386421:0.943633:0.386421:0.943633:0.371902:0.607858:0.371902:0.009315:0.007167:0.009315:0.008250:0.008250:0.007167:0.007167:0.008250:0.007167:0.005018:0.007906:0.006101:0.006101:0.007906:0.005018:0.009315:0.008250:0.010570:0.006101:0.005018:0.004383:0.004933:0.008250:0.007167:0.007906:0.006101:0.010570:0.008250:0.007906:0.007167:0.008250:0.005018:0.009160:0.006101:0.005018:0.009315:0.010570:0.007906:0.009315:0.004469:0.002750:0.007906:0.006101:0.010570:0.007700:0.003644
product within the business activity and the :@0.607858:0.402394:0.944046:0.402394:0.944046:0.387875:0.607858:0.387875:0.008989:0.006840:0.008989:0.008989:0.010243:0.007923:0.005775:0.005311:0.013302:0.004692:0.005775:0.010243:0.004692:0.010243:0.005311:0.005775:0.010243:0.007923:0.005311:0.008989:0.010243:0.006840:0.004692:0.010243:0.007923:0.006840:0.006840:0.005311:0.008989:0.007923:0.005775:0.004365:0.008989:0.004692:0.005775:0.008989:0.005311:0.008989:0.010243:0.008989:0.005311:0.005775:0.010243:0.007700:0.003644
resources it requires.:@0.607858:0.418366:0.756488:0.418366:0.756488:0.403848:0.607858:0.403848:0.006617:0.007700:0.006617:0.008765:0.010020:0.006617:0.007700:0.007700:0.006617:0.003644:0.004469:0.005551:0.003644:0.006617:0.007700:0.008765:0.010020:0.004469:0.006617:0.007700:0.006617:0.004469
In a business organization, the ABC :@0.623240:0.434339:0.943719:0.434339:0.943719:0.419821:0.623240:0.419821:0.006479:0.010948:0.010776:0.009693:0.010776:0.009693:0.010948:0.007545:0.005397:0.010948:0.008628:0.007545:0.007545:0.010776:0.009693:0.007545:0.009195:0.009693:0.010948:0.005397:0.007545:0.009539:0.006479:0.005397:0.009693:0.010948:0.005397:0.010776:0.006479:0.010948:0.008628:0.010776:0.013096:0.010948:0.010020:0.003644
methodology assigns an organization’s :@0.607858:0.450312:0.943805:0.450312:0.943805:0.435794:0.607858:0.435794:0.015296:0.008679:0.006531:0.010999:0.009745:0.009745:0.009745:0.005448:0.009418:0.009745:0.009745:0.011154:0.009745:0.007596:0.007596:0.005448:0.009745:0.010999:0.007596:0.011154:0.009745:0.010999:0.011154:0.009745:0.007596:0.009246:0.009745:0.010999:0.005448:0.007596:0.009590:0.006531:0.005448:0.009745:0.010845:0.005122:0.006617:0.003644
resource costs through activities to the :@0.607858:0.466285:0.943805:0.466285:0.943805:0.451766:0.607858:0.451766:0.007390:0.008473:0.007390:0.009539:0.010793:0.007390:0.008473:0.008473:0.009590:0.008473:0.009539:0.007390:0.006325:0.007390:0.009590:0.006325:0.010793:0.007390:0.009539:0.010793:0.009539:0.010793:0.009590:0.009539:0.008473:0.006325:0.004915:0.009539:0.005242:0.006325:0.005242:0.008473:0.007390:0.009590:0.006325:0.009539:0.009590:0.006325:0.010793:0.007700:0.003644
products and services provided to its customers. :@0.607858:0.482258:0.944080:0.482258:0.944080:0.467739:0.607858:0.467739:0.008662:0.006514:0.008662:0.008662:0.009917:0.007596:0.005448:0.006514:0.002990:0.008662:0.009917:0.008662:0.002990:0.006514:0.007596:0.007012:0.008662:0.004365:0.007596:0.007596:0.006514:0.002990:0.008662:0.006514:0.008215:0.008662:0.004365:0.008662:0.007596:0.008662:0.002990:0.005448:0.008662:0.002990:0.004365:0.005448:0.006514:0.002990:0.007596:0.009917:0.006514:0.005448:0.008662:0.014213:0.007596:0.006857:0.006514:0.004469:0.003644
It is generally used as a tool for understanding :@0.607858:0.498231:0.943788:0.498231:0.943788:0.483712:0.607858:0.483712:0.005551:0.005551:0.004090:0.004469:0.006617:0.004090:0.008439:0.007700:0.010020:0.007700:0.006462:0.008765:0.004469:0.003970:0.008765:0.004090:0.010020:0.006617:0.007700:0.008765:0.004090:0.008765:0.006617:0.004090:0.008765:0.004090:0.005551:0.008765:0.008765:0.004469:0.004090:0.004469:0.008765:0.006617:0.004090:0.010020:0.010020:0.008765:0.007700:0.006961:0.006617:0.005551:0.008765:0.010020:0.008765:0.004469:0.010020:0.008765:0.003644
product and customer’s cost and profitability.:@0.607858:0.514204:0.929334:0.514204:0.929334:0.499685:0.607858:0.499685:0.008765:0.006617:0.008765:0.008765:0.010020:0.007700:0.005551:0.003644:0.008765:0.010020:0.008765:0.003644:0.007700:0.010020:0.006617:0.005551:0.008765:0.014316:0.007700:0.006617:0.004142:0.006617:0.003644:0.007700:0.008765:0.006617:0.005551:0.003644:0.008765:0.010020:0.008765:0.003644:0.008765:0.006617:0.008765:0.004383:0.004383:0.005551:0.008267:0.008765:0.004469:0.004469:0.004469:0.005551:0.006376:0.004469
Familiarity with and adoption of ABC has :@0.623240:0.530176:0.944011:0.530176:0.944011:0.515658:0.623240:0.515658:0.008507:0.009006:0.014557:0.004709:0.004709:0.004709:0.009006:0.006857:0.004709:0.005792:0.009006:0.005448:0.013320:0.004709:0.005792:0.010260:0.005448:0.009006:0.010260:0.009006:0.005448:0.009006:0.009006:0.009006:0.009006:0.005792:0.004709:0.009006:0.010260:0.005448:0.009006:0.006909:0.005448:0.012409:0.010260:0.010260:0.005448:0.010260:0.009006:0.006617:0.003644
been found to be comparable across both the :@0.607858:0.546149:0.943513:0.546149:0.943513:0.531631:0.607858:0.531631:0.008920:0.007854:0.007854:0.010174:0.004881:0.004623:0.008920:0.010174:0.010174:0.008920:0.004881:0.005706:0.008920:0.004881:0.008920:0.007854:0.004881:0.007854:0.008920:0.014471:0.008920:0.008920:0.006617:0.008421:0.008920:0.004623:0.007854:0.004881:0.008920:0.007854:0.006772:0.008920:0.006772:0.006772:0.004881:0.008920:0.008920:0.005706:0.010174:0.004881:0.005706:0.010174:0.007700:0.003644
manufacturing and service sectors. Both :@0.607858:0.562122:0.944011:0.562122:0.944011:0.547604:0.607858:0.547604:0.014970:0.009418:0.010518:0.010673:0.005293:0.009418:0.008353:0.006204:0.010673:0.007270:0.005122:0.010673:0.009418:0.008610:0.009418:0.010673:0.009418:0.008610:0.007270:0.008353:0.007768:0.009418:0.005122:0.008353:0.008353:0.008610:0.007270:0.008353:0.008353:0.006204:0.009418:0.007614:0.007270:0.005122:0.008610:0.010673:0.009418:0.006204:0.010020:0.003644
service and manufacturing firms are benefitted :@0.607858:0.578095:0.943513:0.578095:0.943513:0.563576:0.607858:0.563576:0.006600:0.007682:0.007098:0.008748:0.004451:0.007682:0.007682:0.003094:0.008748:0.010003:0.008748:0.003094:0.014299:0.008748:0.009848:0.010003:0.004623:0.008748:0.007682:0.005534:0.010003:0.006600:0.004451:0.010003:0.008748:0.003094:0.004383:0.004365:0.006754:0.014299:0.006600:0.003094:0.008748:0.006600:0.007682:0.003094:0.008748:0.007682:0.010003:0.007682:0.004383:0.004365:0.005534:0.005534:0.007682:0.008765:0.003644
with the applications of ABC mechanism.  ABC :@0.607858:0.594068:0.943857:0.594068:0.943857:0.579549:0.607858:0.579549:0.013062:0.004451:0.005534:0.010003:0.003076:0.005534:0.010003:0.007682:0.003076:0.008593:0.008748:0.008748:0.004451:0.004451:0.007682:0.008593:0.005534:0.004451:0.008748:0.010003:0.006600:0.003076:0.008748:0.006651:0.003076:0.012151:0.010003:0.010003:0.003076:0.014299:0.007682:0.007682:0.010003:0.008748:0.010003:0.004451:0.006600:0.014299:0.004451:0.003076:0.003076:0.012151:0.010003:0.010020:0.003644
also focuses management to ensure that cost :@0.607858:0.610041:0.943616:0.610041:0.943616:0.595522:0.607858:0.595522:0.008920:0.004623:0.006772:0.008920:0.004881:0.004623:0.008920:0.007854:0.010174:0.006772:0.007854:0.006772:0.004864:0.014471:0.008920:0.010174:0.008765:0.008593:0.007854:0.014471:0.007854:0.010174:0.005706:0.004881:0.005706:0.008920:0.004881:0.007854:0.010174:0.006772:0.010174:0.006772:0.007854:0.004881:0.005706:0.010174:0.008765:0.005706:0.004864:0.007854:0.008920:0.006772:0.005551:0.003644
effective methods are used to produce current :@0.607858:0.626013:0.943702:0.626013:0.943702:0.611495:0.607858:0.611495:0.007751:0.005173:0.004692:0.007751:0.007751:0.005603:0.004194:0.008146:0.007751:0.004417:0.014368:0.007751:0.005603:0.010071:0.008817:0.008817:0.006668:0.004417:0.008817:0.006668:0.007751:0.004417:0.010071:0.006668:0.007751:0.008817:0.004417:0.005603:0.008817:0.004417:0.008817:0.006668:0.008817:0.008817:0.010071:0.007751:0.007751:0.004417:0.007751:0.010071:0.007270:0.006668:0.007751:0.010071:0.005551:0.003644
products to current customers at a price that :@0.607858:0.641986:0.943668:0.641986:0.943668:0.627468:0.607858:0.627468:0.008903:0.006754:0.008903:0.008903:0.010157:0.007837:0.005689:0.006754:0.004709:0.005689:0.008903:0.004709:0.007837:0.010157:0.007356:0.006754:0.007837:0.010157:0.005689:0.004709:0.007837:0.010157:0.006754:0.005689:0.008903:0.014454:0.007837:0.007098:0.006754:0.004726:0.008748:0.005689:0.004709:0.008903:0.004709:0.008903:0.006754:0.004606:0.007837:0.007837:0.004709:0.005689:0.010157:0.008748:0.005551:0.003644
generates the maximum positive ABM Product :@0.607858:0.657959:0.943788:0.657959:0.943788:0.643441:0.607858:0.643441:0.008439:0.007700:0.010020:0.007700:0.006462:0.008610:0.005551:0.007700:0.006617:0.003472:0.005551:0.010020:0.007700:0.003472:0.014316:0.008765:0.008765:0.004469:0.014162:0.010020:0.014316:0.003472:0.008765:0.008765:0.006617:0.004469:0.005551:0.004142:0.008095:0.007700:0.003472:0.012168:0.010020:0.014316:0.003472:0.010020:0.006617:0.008765:0.008765:0.010020:0.007700:0.005551:0.003644
and Customer Contributions and also to ensure :@0.607858:0.673932:0.943753:0.673932:0.943753:0.659414:0.607858:0.659414:0.008714:0.009968:0.008714:0.003042:0.009968:0.009968:0.006565:0.005500:0.008714:0.014265:0.007648:0.006565:0.003042:0.009968:0.008714:0.009968:0.005500:0.006565:0.004417:0.008714:0.009968:0.005500:0.004417:0.008714:0.009968:0.006565:0.003042:0.008714:0.009968:0.008714:0.003042:0.008714:0.004417:0.006565:0.008714:0.003042:0.005500:0.008714:0.003042:0.007648:0.009968:0.006565:0.009968:0.006565:0.007700:0.003644
that the ABM Contributions are used effectively :@0.607858:0.689905:0.944046:0.689905:0.944046:0.675386:0.607858:0.675386:0.005500:0.009968:0.008559:0.005500:0.003042:0.005500:0.009968:0.007648:0.003042:0.012117:0.009951:0.014265:0.003042:0.009968:0.008714:0.009968:0.005500:0.006565:0.004417:0.008714:0.009968:0.005500:0.004417:0.008714:0.009951:0.006565:0.003042:0.008714:0.006565:0.007648:0.003042:0.009968:0.006565:0.007648:0.008714:0.003042:0.007648:0.005053:0.004589:0.007631:0.007648:0.005500:0.004090:0.008043:0.007648:0.003919:0.008765:0.003644
to generate new products and services to new :@0.607858:0.705878:0.943719:0.705878:0.943719:0.691359:0.607858:0.691359:0.005603:0.008817:0.004417:0.008490:0.007751:0.010071:0.007751:0.006514:0.008662:0.005603:0.007751:0.004417:0.010071:0.007751:0.013131:0.004417:0.008817:0.006668:0.008817:0.008817:0.010071:0.007751:0.005603:0.006668:0.004417:0.008817:0.010071:0.008817:0.004417:0.006668:0.007751:0.007167:0.008817:0.004520:0.007751:0.007751:0.006668:0.004417:0.005603:0.008817:0.004417:0.010071:0.007751:0.013079:0.003644
markets such that the return on the investment :@0.607858:0.721851:0.943616:0.721851:0.943616:0.707332:0.607858:0.707332:0.014248:0.008696:0.006548:0.008181:0.007631:0.005483:0.006548:0.003025:0.006548:0.009951:0.007631:0.009951:0.003025:0.005483:0.009951:0.008542:0.005483:0.003025:0.005483:0.009951:0.007631:0.003025:0.006548:0.007631:0.005483:0.009951:0.006978:0.009951:0.003025:0.008696:0.009951:0.003025:0.005483:0.009951:0.007631:0.003025:0.004400:0.009281:0.008026:0.007631:0.006548:0.005483:0.014248:0.007631:0.009951:0.005551:0.003644
in sustaining costs is greater than that which :@0.607858:0.737823:0.943719:0.737823:0.943719:0.723305:0.607858:0.723305:0.004572:0.010123:0.004486:0.006720:0.010123:0.006720:0.005654:0.008868:0.004572:0.010123:0.004572:0.010123:0.008868:0.004486:0.007803:0.008868:0.006720:0.005654:0.006720:0.004486:0.004572:0.006720:0.004486:0.009195:0.006720:0.007803:0.008714:0.005654:0.007803:0.006720:0.004486:0.005654:0.010123:0.008868:0.010123:0.004486:0.005654:0.010123:0.008714:0.005654:0.004486:0.012684:0.010123:0.004572:0.007803:0.010020:0.003644
would be achieved by shareholders investing :@0.607858:0.753796:0.943633:0.753796:0.943633:0.739278:0.607858:0.739278:0.012598:0.008971:0.010209:0.004658:0.008971:0.005156:0.008971:0.007889:0.005156:0.008954:0.007889:0.010226:0.004658:0.007889:0.008301:0.007889:0.008954:0.005156:0.008439:0.008971:0.005156:0.006806:0.010209:0.008954:0.006823:0.007889:0.010209:0.008971:0.004658:0.008954:0.007906:0.007150:0.006806:0.005156:0.004658:0.009539:0.008301:0.007889:0.006806:0.005758:0.004658:0.010209:0.008765:0.003644
elsewhere.:@0.607858:0.769769:0.683101:0.769769:0.683101:0.755251:0.607858:0.755251:0.007700:0.004469:0.006617:0.007700:0.012581:0.010020:0.007700:0.006617:0.007373:0.004469
This issue presents a good number of articles :@0.623240:0.785742:0.943771:0.785742:0.943771:0.771223:0.623240:0.771223:0.010020:0.010020:0.004469:0.006617:0.003214:0.004469:0.006617:0.006617:0.010020:0.007700:0.003214:0.008765:0.006617:0.007700:0.006617:0.007700:0.010020:0.005551:0.006617:0.003214:0.008765:0.003214:0.008095:0.008765:0.008765:0.008765:0.003214:0.009865:0.010020:0.014316:0.008765:0.007700:0.006617:0.003214:0.008765:0.006668:0.003214:0.008765:0.007115:0.005551:0.004469:0.007700:0.004469:0.007700:0.006617:0.003644
on the cover story theme ‘Activity Based Costing :@0.607858:0.801715:0.943805:0.801715:0.943805:0.787196:0.607858:0.787196:0.008645:0.009899:0.002922:0.005431:0.009899:0.007579:0.002922:0.007579:0.008198:0.007975:0.007579:0.006497:0.002922:0.006497:0.005431:0.008645:0.006840:0.008645:0.002922:0.005431:0.009899:0.007579:0.014196:0.007579:0.002922:0.000928:0.012048:0.007579:0.005431:0.004022:0.008645:0.004348:0.005431:0.008645:0.002922:0.009899:0.008645:0.006497:0.007579:0.008645:0.002922:0.009899:0.008645:0.006497:0.005431:0.004348:0.009899:0.008765:0.003644
& its Applications’ by distinguished experts :@0.607858:0.817688:0.943496:0.817688:0.943496:0.803169:0.607858:0.803169:0.011446:0.006342:0.004812:0.005895:0.006961:0.006342:0.012013:0.009109:0.009109:0.004812:0.004812:0.008043:0.008954:0.005895:0.004812:0.009109:0.010364:0.006961:0.004812:0.006342:0.008593:0.009109:0.006342:0.009109:0.004812:0.006961:0.005895:0.004812:0.010364:0.009109:0.010364:0.004812:0.006961:0.010364:0.008043:0.009109:0.006342:0.007717:0.009109:0.009109:0.008043:0.007459:0.005895:0.006617:0.003644
and authors. We look forward to constructive :@0.607858:0.833660:0.943702:0.833660:0.943702:0.819142:0.607858:0.819142:0.008851:0.010106:0.008851:0.004451:0.008851:0.010106:0.005637:0.010106:0.008851:0.007047:0.006703:0.004554:0.004451:0.015554:0.007786:0.004451:0.004554:0.008851:0.008851:0.008851:0.004451:0.004554:0.008851:0.006703:0.012667:0.008851:0.006703:0.008851:0.004451:0.005637:0.008851:0.004469:0.007786:0.008851:0.010106:0.006703:0.005637:0.006978:0.010106:0.007786:0.005637:0.004228:0.008181:0.007700:0.003644
feedback from our readers on the articles and :@0.607858:0.849633:0.943977:0.849633:0.943977:0.835115:0.607858:0.835115:0.004744:0.007803:0.007803:0.008851:0.008868:0.008868:0.007803:0.008868:0.004469:0.004572:0.006720:0.008868:0.014420:0.004469:0.008868:0.010123:0.006720:0.004469:0.006703:0.007803:0.008868:0.008868:0.007803:0.007064:0.006703:0.004469:0.008868:0.010123:0.004469:0.005637:0.010123:0.007803:0.004469:0.008868:0.007201:0.005654:0.004572:0.007803:0.004572:0.007803:0.006703:0.004469:0.008868:0.010123:0.008765:0.003644
overall development of the journal. Please send :@0.607858:0.865606:0.943702:0.865606:0.943702:0.851088:0.607858:0.851088:0.008284:0.008061:0.007665:0.006428:0.008731:0.004434:0.004434:0.003059:0.008731:0.007665:0.008061:0.007665:0.004434:0.008731:0.008731:0.014282:0.007665:0.009985:0.005517:0.003059:0.008731:0.006634:0.003059:0.005517:0.009985:0.007665:0.003059:0.004434:0.008731:0.009985:0.007012:0.009985:0.008731:0.004434:0.004434:0.003059:0.009985:0.004434:0.007665:0.008731:0.006582:0.007665:0.003059:0.006582:0.007665:0.009985:0.008765:0.003644
your mails at editor@icmai.in. We thank all the :@0.607858:0.881579:0.943599:0.881579:0.943599:0.867061:0.607858:0.867061:0.008009:0.008679:0.009934:0.006531:0.003008:0.014231:0.008679:0.004383:0.004383:0.006531:0.003008:0.008525:0.005465:0.003008:0.007614:0.008679:0.004383:0.005465:0.008679:0.006531:0.015743:0.004383:0.007614:0.014231:0.008679:0.004383:0.004383:0.004383:0.009934:0.004383:0.003008:0.015382:0.007614:0.003008:0.005465:0.009934:0.008679:0.009934:0.008679:0.003008:0.008679:0.004383:0.004383:0.003008:0.005465:0.009934:0.007700:0.003644
contributors to this important issue and hope :@0.607858:0.897552:0.943788:0.897552:0.943788:0.883033:0.607858:0.883033:0.007786:0.008851:0.010106:0.005637:0.006703:0.004554:0.008851:0.010106:0.005637:0.008851:0.007047:0.006703:0.004451:0.005637:0.008851:0.004451:0.005637:0.010106:0.004554:0.006703:0.004451:0.004554:0.014402:0.008851:0.008851:0.007201:0.005637:0.008851:0.010106:0.005637:0.004451:0.004554:0.006703:0.006703:0.010106:0.007786:0.004451:0.008851:0.010106:0.008851:0.004451:0.010106:0.008851:0.008851:0.007700:0.003644
our readers enjoy the articles.:@0.607858:0.913525:0.820577:0.913525:0.820577:0.899006:0.607858:0.899006:0.008765:0.010020:0.006617:0.003644:0.006617:0.007700:0.008765:0.008765:0.007700:0.006961:0.006617:0.003644:0.007700:0.010020:0.004469:0.008542:0.008765:0.003644:0.005551:0.010020:0.007700:0.003644:0.008765:0.007115:0.005551:0.004469:0.007700:0.004469:0.007700:0.006617:0.004469