反沖成本法Backflush costing
  平衡記分卡Balanced scorecard
  批次級成本Batch-level costs
  觀念系統(tǒng)Belief systems
  標桿管理Benchmarking
  賬面價值Book value
  瓶頸Bottleneck
  邊界系統(tǒng)Boundary systems
  盈虧平衡點Breakeven point
  預算Budget
  預算成本Budgeted cost
  預算松弛Budgetary slack
  預算間接成本分配率Budgeted indirect-cost rate
  捆綁產品Bundled product
  業(yè)務功能成本Business function costs
  副產品Byproducts