COMPUTER SOFTWARE FOR PERFORMANCE MANAGEMENT, PROFITABILITY ANALYSIS, PROCESS OPTIMIZATION, PRODUCT PROFITABILITY, SERVICE COSTING, ASSESSMENT OF CONSUMPTION OF RESOURCES, COST ANALYSIS, ORGANIZATIONAL MODELING, BUSINESS PLANNING, MEASURING, ANALYZING AND COMMUNICATING BUSINESS PERFORMANCE, AND FOR USE IN CREATING, ANALYZING, MODELING, SIMULATING, PLANNING, REPORTING, AND USING ACTIVITY-BASED INFORMATION FOR BUSINESSES; AND ACCOMPANYING MATERIAL, NAMELY, USER MANUALS AND OPERATING INSTRUCTIONS SOLD AS A UNIT THEREWITH

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