反冲成本法Backflush costing
  平衡记分卡Balanced scorecard
  批次级成本Batch-level costs
  观念系统Belief systems
  标杆管理Benchmarking
  账面价值Book value
  瓶颈Bottleneck
  边界系统Boundary systems
  盈亏平衡点Breakeven point
  预算Budget
  预算成本Budgeted cost
  预算松弛Budgetary slack
  预算间接成本分配率Budgeted indirect-cost rate
  捆绑产品Bundled product
  业务功能成本Business function costs
  副产品Byproducts