Table 3.

Distribution of topics

TopicsFrequency
SMA in general 20
SCM 5
ABC/M33 
Attribute costing0 
LCC3 
Quality costing0 
Strategic costing0 
TC10 
Value-chain costing0 
Competitor cost assessment0 
CPM1 
Competitor performance appraisal0 
CPA4 
Lifetime CPA0 
Valuation of customers as assets0 
Benchmarking0 
Brand valuation0 
SPM/IPM/BSC74 
Strategic pricing0 
Total 150

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