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Activity	Activity-Based Costing (ABC)	Activity-Based Information System (ABIS)
Activity-Based Management (ABM)	Activity-Based Pricing	Activity Based Costing
Activity Dictionary	Activity Driver	Activity Output
Agenda	Awareness	B2C
Balanced Scorecard	Benchmarking	Bill of materials
Brand	Brand Awareness	Break Even Analysis
Budgeted Costs	Business Intelligence	CFBIT
CFROI (Cash Flow Return On Investment)	Cash flow	Communication
Communication(s) Scorecard	Contents	Contribution accounting (Direct Costing and multi-step)
Contribution margin	Control	Controller
Controller organisation	Controlling	Core competence
Corporate Identity	Corporate policy	Cost Driver
Cost Element	Cost Object	Cost allocation
Cost cube	Costs	Costs / Cost accounting
Costs of goods sold	Customer contribution accounting	Customer units
Decision accounting	Dictionary for controllers	Direct costs
ERP	Economic Value Added EVA	Effectiveness
Efficiency	Experience curve	Fixed Cost
Flexible budget	Forecast	Full Customer Cost
Full Product Cost	IGC	IGC-Controller-Wörterbuch
Image	Input	Internal audit system
Internal services	International Accounting Standards IAS / IFRS	International Group of Controlling IGC
Inventory valuation / inventory change	Investment	Main Page
Management result account	Marginal costs	Market share absolute, relative
Media monitoring	Media resonance analysis	Mission statement
Mission statement for controllers	Multidimensional contribution accounting	Objective / Target
Operating result	Operational ABM	Opportunity costs
Output, External and Internal	Overheads/indirect costs	Performance Measure
Period costing and cost of sales method in external accounting	Planning and planning framework	Pool Resource
Potentials for success	Practical Capacity	Process
Process output measure	Product costing scheme	Product costs
Proportional costs	RCA - Resource Consumption Accounting	Range
Ratio systems	Readability/Fog-index	Reputation
Resource Output Measure	Resources	Responsibility accounting
Return on Capital Employed ROCE	Return on Investment ROI	Risk management
Selection Criteria	Services	Share of Voice / Noise
Standard costing	Strategic ABM	Strategy
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	Variances
Visits	Weighted Average Cost of Capital WACC	Work plan