AccountingKPI / metricRatio analysisHow should ratio analysis be measured and interpreted?Compare a company with carefully selected peers or relevant industry ranges.AccessibleStrategicFigures
AccountingFramework / modelThe DuPont identityHow can the dupont identity support strategic choice or positioning?Diagnose a company’s financial performance.AccessibleTacticalFigures
AccountingProcess / methodThe accrual method in accountingHow can the accrual method in accounting improve people, teams, or organisational effectiveness?Use accrual accounts to understand the economic performance of a business over a reporting period.AccessibleTacticalFigures
AccountingFramework / modelActivity-based costingWhen and how should activity-based costing be applied?To establish a more accurate view of the cost of manufacturing each product.AccessibleOperational