Background to Contribution-Based Activity (CBA)
CBA grew out of the need for business to keep the forest in view while working “flat-out” down in the trees.
The accounting section of ABCo finalizes an $8,000 invoice for Job 143. Because the job has taken longer than expected, management discounts the bill 5% before sending an invoice for $7,600 to the customer.
KeywordsShipping Marketing Expense Defensive Attitude Clarification
© Keith N. Cleland 2013