... to the quantity variance, rather than its traditional allocation to the price variance. Using time-driven activity-based costing also leads to a new variance that reflects the impact of personnel capacity differences between sites. Finally, we introduce two new visualization tools to display the variances...

... and introduce new SKUs at the Big Box customer's request. This requirement allows the Big Box customer the opportunity to promote new products continuously. customer profitability analysis (CPA) the customer management life cycle time-driven activity-based costing allocation decision-making value...