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- Period costing and cost of sales method in external accounting
- Pool Resource
- Potentials for success
- Practical Capacity
- Process
- Process output measure
- Product costing scheme
- Product costs
- Proportional costs
- RCA - Resource Consumption Accounting
- Range
- Readability/Fog-index
- Reputation
- Resource Output Measure
- Resources
- Responsibility accounting
- Return on Capital Employed ROCE
- Selection Criteria
- Services
- Share of Voice / Noise
- Strategic ABM
- Structure costs
- Supplier
- Target costing
- The Death Spiral
- The Whale Curve of Customer Profitability
- Theoretical Capacity
- Transfer prices
- Trigger
- Unique Visitors
- Variable Cost
- Variance analysis / comparison of budgeted and actual figures CBA
- Visits
- Work plan
