反沖成本法Backflush costing
  平衡記分卡Balanced scorecard
  批次級(jí)成本Batch-level costs
  觀念系統(tǒng)Belief systems
  標(biāo)桿管理Benchmarking
  賬面價(jià)值Book value
  瓶頸Bottleneck
  邊界系統(tǒng)Boundary systems
  盈虧平衡點(diǎn)Breakeven point
  預(yù)算Budget
  預(yù)算成本Budgeted cost
  預(yù)算松弛Budgetary slack
  預(yù)算間接成本分配率Budgeted indirect-cost rate
  捆綁產(chǎn)品Bundled product
  業(yè)務(wù)功能成本Business function costs
  副產(chǎn)品Byproducts