The ultimate business dictionary. 2015.
Cost driver — A cost driver is the unit of an activity that causes the change of an activity cost. The Activity Based Costing (ABC) approach relates indirect cost to the activities that drive them to be incurred. In traditional costing the cost driver to… … Wikipedia
Behavior modification — is the use of empirically demonstrated behavior change techniques to improve behavior, such as altering an individual s behaviors and reactions to stimuli through positive and negative reinforcement of adaptive behavior and/or the reduction of… … Wikipedia
Behavior-based safety — (BBS) is the ”application of science of behavior change to real world problems”. [Staff. “How Does Behavioral Safety work?” Cambridge Center for Behavior Studies. ] BBS “focuses on what people do, analyzes why they do it, and then applies a… … Wikipedia
Behavior management — is similar to behavior modification. It is a less intensive version of behavior modification. In behavior modification the focus is on changing behavior, while in behavior management the focus is on maintaining order. Behavior management skills… … Wikipedia
Behavior change (public health) — Behavior change has become a central objective of public health interventions over the last half decade, as the influence of prevention within the health services has increased. The increased influence of prevention has coincided with increased… … Wikipedia
Behavior-based robotics — or behavioral robotics or behavioural robotics is the branch of robotics that incorporates modular or behavior based AI (BBAI). How they work Most behavior based systems are also reactive, which means they use relatively little internal variable… … Wikipedia
Cost–benefit analysis — (CBA), sometimes called benefit–cost analysis (BCA), is a systematic process for calculating and comparing benefits and costs of a project for two purposes: (1) to determine if it is a sound investment (justification/feasibility), (2) to see how… … Wikipedia
Cost-Volume-Profit Analysis — Cost Volume profit (CVP), in managerial economics is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short run decisions. Cost volume profit (CVP) analysis expands the use of information provided by… … Wikipedia
Поведение затрат (COST BEHAVIOR) — Изменение или отсутствие изменения в сумме по статье затрат, связанное с изменениями на уровне хозяйственной операции … Словарь терминов по управленческому учету
Cost curve — In economics, a cost curve is a graph of the costs of production as a function of total quantity produced. In a free market economy, productively efficient firms use these curves to find the optimal point of production (minimising cost), and… … Wikipedia
Cost of equity — In finance, the cost of equity is the return (often expressed as a rate of return) a firm theoretically pays to its equity investors, i.e., shareholders, to compensate for the risk they undertake by investing their capital. Firms need to acquire… … Wikipedia
