国际会计师联合会(IFAC)和特许管理会计师公会(CIMA)以及PWC共同发布了题为《商业模式》的背景文件。
CONTENTS
1 Executive summary
2 1. Introduction
2 1A About this Paper
2 1B Methodology
2 2. Research
2 2A Literature review
4 2B Current practice
5 2C Implications for the Framework
6 3. Deinition
7 4. Positioning the business model
8 5. Relationship to the capitals
10 6. Reporting
11 6A Reporting on inputs
13 6B Reporting on business activities
13 6C Reporting on outputs
13 6D Reporting on outcomes
13 6E Enhancing effectiveness and readability
14 6F Organizations with multiple business models
15 Appendix – Literature review