Background to Contribution-Based Activity (CBA)

CBA grew out of the need for business to keep the forest in view while working “flat-out” down in the trees.
  • Keith N. Cleland


The accounting section of ABCo finalizes an $8,000 invoice for Job 143. Because the job has taken longer than expected, management discounts the bill 5% before sending an invoice for $7,600 to the customer.


Cash Flow Clear View Accounting Profession Action Meeting Unit Contribution 
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Copyright information

© Keith N. Cleland 2013

Authors and Affiliations

  • Keith N. Cleland
    • 1
  1. 1.NSWAustralia

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