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  2. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    In this way, ABC often identifies areas of high overhead costs per unit and so directs attention to finding ways to reduce the costs or to charge more for more costly products. Activity-based costing was first clearly defined in 1987 by Robert S. Kaplan and W. Bruns as a chapter in their book Accounting and Management: A Field Study Perspective ...

  3. Pooling (resource management) - Wikipedia

    en.wikipedia.org/wiki/Pooling_(resource_management)

    Memory pooling is the use of a pool for memory management that allows dynamic memory allocation by preallocating a number of memory blocks with the same size called the memory pool, and is an alternative to dynamic memory allocation by techniques such as malloc and C++'s operator new which can suffer from fragmentation because of variable block ...

  4. Cost pool - Wikipedia

    en.wikipedia.org/wiki/Cost_pool

    Cost pools is an accounting term that refers to groups of accounts serving to express the cost of goods and service allocatable within a business or manufacturing organization. [1] The principle behind the pool is to correlate direct and indirect costs with a specified cost driver, so to find out the total sum of expenses related to the ...

  5. Resource consumption accounting - Wikipedia

    en.wikipedia.org/wiki/Resource_Consumption...

    "A sophisticated approach at the upper levels of the continuum of costing techniques provides the ability to derive costs directly from operational resource data, or to isolate and measure unused capacity costs. For example, in the resource consumption accounting approach, resources and their costs are considered as foundational to robust cost ...

  6. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    An important part of standard cost accounting is a variance analysis, which breaks down the variation between actual cost and standard costs into various components (volume variation, material cost variation, labor cost variation, etc.) so managers can understand why costs were different from what was planned and take appropriate action to ...

  7. Supply chain optimization - Wikipedia

    en.wikipedia.org/wiki/Supply_chain_optimization

    Firstly, the techniques being applied to supply-chain optimization are claimed to be academically credible. Most of the specialist companies that have been created as a result of research projects are in academic institutions or consulting firms: and they point to research articles, white papers , academic advisors and industry reviews to ...

  8. Customer Profitability Analysis - Wikipedia

    en.wikipedia.org/wiki/Customer_Profitability...

    Customer Profitability Analysis (in short CPA) is a management accounting and a credit underwriting method, allowing businesses and lenders to determine the profitability of each customer or segments of customers, by attributing profits and costs to each customer separately. CPA can be applied at the individual customer level (more time ...

  9. Profit pools - Wikipedia

    en.wikipedia.org/wiki/Profit_pools

    The Profit pools is a strategy model that can be used to help managers or companies focus on profits, rather than on revenue growth. [1] The method was conceived by Orit Gadiesh and James L. Gilbert, both consultants at Bain & Co. presented the following definitions: "the total profits earned at all points along the value chain of an industry.