An accounting/business/strategy term and method of analysis which calculates the total costsIn business, the costs of manufacturing, overheads, administ... of productThe result of a manufacturing or natural process (such as fo.../service provision for a particular customerAn individual, company, etc., who purchases goods and/or ser..., or potentially for a broader customerAn individual, company, etc., who purchases goods and/or ser... grouping. This method of profitability analysis shifts all indirect costs to be directcosts (directly attributable, as used, per customerAn individual, company, etc., who purchases goods and/or ser...), and thereby enables greater clarity in assessing strategy and priorities than relying merely on gross marginThe difference in the price of producing a product and the p... indicators.