Abbreviations

3Es
Economy, effectiveness and efficiency
3PL
Third party logistics
3Rs
Reduce, reuse, recycle
3SOs
Third sector organisations
ABC
Activity-based costing
ACCA
Association of Chartered Certified accountants
AI
Artificial intelligence
ARR
Accounting rate of return
BDA
Big data analytics
CBA
Cost-Benefit Analysis
CIMA
Chartered Institute of Management Accounting
CIPFA
Chartered Institute of Public Finance and Accountancy
CUA
Cost Utility Analysis
DBABC
Driver-based activity-based costing
DCF
Discounted cash flow
DSM
Decision support modelling
DSO
Direct Service Organisation (of a local authority)
DSS
Decision support system
EMA
Environmental management accounting
FE
Further Education
GDP
Gross Domestic Product
GNI
Gross National ...

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