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	<title><![CDATA[activity based costing Resources | ZDNet]]></title>
	<link><![CDATA[http://updates.zdnet.com/tags/activity+based+costing.html]]></link>
	<description><![CDATA[White papers, case studies, technical articles, and blog posts relating to activity based costing]]></description>
	<s:counts start="0" returned="17" found="17" />
	<language>en-us</language>
	<item>
		<title><![CDATA[Linking ABC/M and the Balanced Scorecard]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=243884]]></link>
		<description><![CDATA[Activity-Based Costing ABC, Activity-Based Management ABM and the Balanced ScoreCard BSC are established management methods. They are building blocks of performance management systems. ABC and ABM provide cost and other business intelligence about key business elements including resources, activities, products, services and customers. The BSC translates strategic goals into a...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 01 Jan 2009 00:00:00 -0800</pubDate>
		<category domain="http://updates.zdnet.com/tags/performance.html"><![CDATA[Performance]]></category>
		<category domain="http://updates.zdnet.com/tags/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://updates.zdnet.com/tags/balanced+scorecard.html"><![CDATA[Balanced Scorecard]]></category>
		<category domain="http://updates.zdnet.com/tags/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://updates.zdnet.com/tags/performance+management.html"><![CDATA[Performance Management]]></category>
		<category domain="http://updates.zdnet.com/tags/marketing.html"><![CDATA[Marketing]]></category>
		<category domain="http://updates.zdnet.com/tags/marketing+research.html"><![CDATA[Marketing Research]]></category>
		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://updates.zdnet.com/tags/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://updates.zdnet.com/tags/workforce+management.html"><![CDATA[Workforce Management]]></category>
	</item>
	<item>
		<title><![CDATA[Activity-Based Costing: An Emerging Foundation for Performance Management]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=1140121]]></link>
		<description><![CDATA[This paper answers these questions by examining the evolution of Activity-Based Costing ABC in the context of a product life cycle. It summarizes the history of ABC according to the phases of its life cycle, highlights its expanding functionality over time, and details the lessons learned from two decades of...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 16 Jun 2008 00:00:00 -0700</pubDate>
		<category domain="http://updates.zdnet.com/tags/performance.html"><![CDATA[Performance]]></category>
		<category domain="http://updates.zdnet.com/tags/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://updates.zdnet.com/tags/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://updates.zdnet.com/tags/performance+management.html"><![CDATA[Performance Management]]></category>
		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://updates.zdnet.com/tags/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://updates.zdnet.com/tags/workforce+management.html"><![CDATA[Workforce Management]]></category>
	</item>
	<item>
		<title><![CDATA[Activity-Based Cost Management in the Public Sector: Enabling "More for Less" Initiatives With Fact-Based Decision Making]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=1140123]]></link>
		<description><![CDATA[Activity-Based Concepts ABC are very powerful techniques for creating valid economic cost models of organizations. By using the lens of ABC/M, organizations of all sizes and types can develop the valid economic models required for their executives and managers to make value-creating decisions and take actions to improve their productivity...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 01 Jan 2007 00:00:00 -0800</pubDate>
		<category domain="http://updates.zdnet.com/tags/public+sector.html"><![CDATA[Public Sector]]></category>
		<category domain="http://updates.zdnet.com/tags/cost+management.html"><![CDATA[Cost Management]]></category>
		<category domain="http://updates.zdnet.com/tags/decision-making.html"><![CDATA[Decision-making]]></category>
		<category domain="http://updates.zdnet.com/tags/sas+institute.html"><![CDATA[SAS Institute]]></category>
		<category domain="http://updates.zdnet.com/tags/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://updates.zdnet.com/tags/activity+based+concepts.html"><![CDATA[Activity Based Concepts]]></category>
		<category domain="http://updates.zdnet.com/tags/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Activity Based Costing: How ABC Is Used in the Organization]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=243878]]></link>
		<description><![CDATA[In July 2005, a study was conducted among BetterManagement members to determine the state of Activity Based Costing ABC. An on-line survey was completed by 528 participants from companies across various industries, sizes, geographies and job levels. The specific objective of the research was to determine how ABC is used...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 01 Sep 2005 00:00:00 -0700</pubDate>
		<category domain="http://updates.zdnet.com/tags/abc+inc..html"><![CDATA[ABC Inc.]]></category>
		<category domain="http://updates.zdnet.com/tags/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://updates.zdnet.com/tags/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Relevance Added: Combining ABC With German Cost Accounting]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=243875]]></link>
		<description><![CDATA[Flexible margin costing, or GPK, is a time-tested cost accounting system used by many companies in German-speaking countries. GPK is about marginal costing instead of full costing, short-term decision support instead of long-term, and cost centers instead of activities and processes. And by combining Activity-Based Costing ABC with GPK, one...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Jun 2005 00:00:00 -0700</pubDate>
		<category domain="http://updates.zdnet.com/tags/management+decision.html"><![CDATA[Management Decision]]></category>
		<category domain="http://updates.zdnet.com/tags/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://updates.zdnet.com/tags/abc+inc..html"><![CDATA[ABC Inc.]]></category>
		<category domain="http://updates.zdnet.com/tags/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://updates.zdnet.com/tags/accounting+system.html"><![CDATA[Accounting System]]></category>
		<category domain="http://updates.zdnet.com/tags/gpk.html"><![CDATA[GPK]]></category>
		<category domain="http://updates.zdnet.com/tags/operational+accounting.html"><![CDATA[Operational Accounting]]></category>
		<category domain="http://updates.zdnet.com/tags/financial+services.html"><![CDATA[Financial Services]]></category>
		<category domain="http://updates.zdnet.com/tags/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
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	<item>
		<title><![CDATA[Evaluating Information Technology Investments in Emerging Economies Using Activity-Based Costing]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=170496]]></link>
		<description><![CDATA[Many firms in emerging economies invest in information technology primarily with the objective of protecting their cost advantages. This paper presents a framework for evaluating information technology investments by integrating the value chain model with activity-based costing. The proposed four-step approach is illustrated with a numerical example of a hypothetical...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Fri, 31 Dec 2004 00:00:00 -0800</pubDate>
		<category domain="http://updates.zdnet.com/tags/developing+country.html"><![CDATA[Developing Country]]></category>
		<category domain="http://updates.zdnet.com/tags/information+technology.html"><![CDATA[Information Technology]]></category>
		<category domain="http://updates.zdnet.com/tags/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://updates.zdnet.com/tags/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://updates.zdnet.com/tags/strategy.html"><![CDATA[Strategy]]></category>
		<category domain="http://updates.zdnet.com/tags/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://updates.zdnet.com/tags/management.html"><![CDATA[Management]]></category>
		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[How Much Does IT Cost?: A Practical Approach to Costing in Information Technology Shared Services Units]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=152244]]></link>
		<description><![CDATA[To develop a deeper understanding of how and why IT costs are incurred and provide a firm basis for cross charging, many shared services units are using activity-based costing ABC. Not only does this provide detailed information to business units about their consumption of central resources, it also provides a...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 04 Feb 2004 00:00:00 -0800</pubDate>
		<category domain="http://updates.zdnet.com/tags/information+technology.html"><![CDATA[Information Technology]]></category>
		<category domain="http://updates.zdnet.com/tags/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://updates.zdnet.com/tags/armstrong+laing.html"><![CDATA[Armstrong Laing]]></category>
		<category domain="http://updates.zdnet.com/tags/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Why Is Traditional Accounting Failing Managers?]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=133857]]></link>
		<description><![CDATA[Traditional accounting methods do not provide accurate profit information. Critics have claimed that traditional managerial accounting is at best useless and at worst dysfunctional and misleading. Today's general ledger and budgeted spending systems support departmental and "stovepipe" managerial philosophies that inflict incorrect profit intelligence about customer & product profitability. In...]]></description>
		<s:doctype><![CDATA[Webcasts]]></s:doctype>
		<category domain="http://updates.zdnet.com/tags/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://updates.zdnet.com/tags/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://updates.zdnet.com/tags/better+management.com.html"><![CDATA[Better Management.com]]></category>
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		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Developing and Implementing an Activity-Based Cost System in the Venezuelan Oil Industry]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=135299]]></link>
		<description><![CDATA[The implementation process of an activity-based costing ABC system in DELTAVEN, S.A. began in November, 1997. The project team started to study and analyze the different existing cost methods, deciding to select the activity-based costing method as the first choice. The project team selected the OROS tool, marketed by ABC...]]></description>
		<s:doctype><![CDATA[Case studies]]></s:doctype>
		<category domain="http://updates.zdnet.com/tags/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://updates.zdnet.com/tags/better+management.com.html"><![CDATA[Better Management.com]]></category>
		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://updates.zdnet.com/tags/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
	</item>
	<item>
		<title><![CDATA[A Shipshape Costing Structure: U.S. Navy Improves Financial Visibility With Activity-Based Cost Management]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=135913]]></link>
		<description><![CDATA[Encouraging military leaders to look at the business aspects of war is not always an easy task, but the U.S. Navy does it with an activity-based cost management (ABC/M) program that utilizes SAS Activity-Based Management software. Using ABC/M financial intelligence to break down costs by individual activities, leaders identify resource...]]></description>
		<s:doctype><![CDATA[Case studies]]></s:doctype>
		<category domain="http://updates.zdnet.com/tags/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://updates.zdnet.com/tags/cost+management.html"><![CDATA[Cost Management]]></category>
		<category domain="http://updates.zdnet.com/tags/u.s.+navy.html"><![CDATA[U.S. Navy]]></category>
		<category domain="http://updates.zdnet.com/tags/sas+institute.html"><![CDATA[SAS Institute]]></category>
		<category domain="http://updates.zdnet.com/tags/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://updates.zdnet.com/tags/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Achieving the Right Value Balance: A Picture of the Performance Management Framework]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=243876]]></link>
		<description><![CDATA[Activity-Based Costing ABC data, a key component in performance management, permeates every single element in the scenario to help balance the sometimes competing values. ABC itself is not an improvement program or execution system like several other systems in the figure. ABC data serve as a discovery mechanism and an...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<category domain="http://updates.zdnet.com/tags/shareholder.html"><![CDATA[Shareholder]]></category>
		<category domain="http://updates.zdnet.com/tags/performance.html"><![CDATA[Performance]]></category>
		<category domain="http://updates.zdnet.com/tags/performance+management.html"><![CDATA[Performance Management]]></category>
		<category domain="http://updates.zdnet.com/tags/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
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		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[City of Burlington Manages Growth With Activity-Based Costing]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=243910]]></link>
		<description><![CDATA[Located west of Toronto, the city of Burlington is a growing municipality with a long-term vision to manage growth and development in a way that maintains a strong network of residential neighborhoods, a diverse economic base, a sound infrastructure, a fiscally stable metropolis and an environmentally sensitive community. Land development...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<category domain="http://updates.zdnet.com/tags/burlington.html"><![CDATA[Burlington]]></category>
		<category domain="http://updates.zdnet.com/tags/city.html"><![CDATA[City]]></category>
		<category domain="http://updates.zdnet.com/tags/municipality.html"><![CDATA[Municipality]]></category>
		<category domain="http://updates.zdnet.com/tags/sas+institute.html"><![CDATA[SAS Institute]]></category>
		<category domain="http://updates.zdnet.com/tags/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://updates.zdnet.com/tags/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://updates.zdnet.com/tags/pricing.html"><![CDATA[Pricing]]></category>
		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://updates.zdnet.com/tags/marketing.html"><![CDATA[Marketing]]></category>
	</item>
	<item>
		<title><![CDATA[Activity-Based Costing in the Info Age, Part II]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=243916]]></link>
		<description><![CDATA[Activity Based Costing ABC adds the most value to an organization when it is used as the informational basis of managing and improving the business. Activity analysis leads to an Activity Based Management ABM business model from which management can make decisions to improve the effectiveness of the organization. These...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<category domain="http://updates.zdnet.com/tags/activity-based+management.html"><![CDATA[Activity-based Management]]></category>
		<category domain="http://updates.zdnet.com/tags/sas+institute.html"><![CDATA[SAS Institute]]></category>
		<category domain="http://updates.zdnet.com/tags/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://updates.zdnet.com/tags/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
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		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://updates.zdnet.com/tags/marketing.html"><![CDATA[Marketing]]></category>
	</item>
	<item>
		<title><![CDATA[Activity-Based Costing in the Info Age, Part I]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=243920]]></link>
		<description><![CDATA[Despite the fact that it is over 75 years old, most companies still use standard cost systems both to value inventory for financial statement purposes and for many other management purposes as well. While it has some advantages for financial statement purposes, it is, at best, meaningless and, at worst,...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<category domain="http://updates.zdnet.com/tags/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://updates.zdnet.com/tags/financial.html"><![CDATA[Financial]]></category>
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		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Discover True Costs: Implementing ABC in Government]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=244080]]></link>
		<description><![CDATA[With budget constraints government organizations are being asked to do more with less. But how can a person allocate limited resources effectively if he or she doesn't know the true costs of running the programs? Increasingly, government organizations are implementing Activity-Based Costing ABC to help them identify what is driving...]]></description>
		<s:doctype><![CDATA[Webcasts]]></s:doctype>
		<category domain="http://updates.zdnet.com/tags/abc+inc..html"><![CDATA[ABC Inc.]]></category>
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		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Making ABC/M Stick Within Your Organization]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=254375]]></link>
		<description><![CDATA[Activity-Based Cost Management (ABC/M) has proven itself to be more than just a passing fad. Over the past decade, it's become a convincing and lasting methodology not only for cost improvement, but also for improved profitability, revenue enhancement, better customer relationships and more accurate forecasting and planning, as well as...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<category domain="http://updates.zdnet.com/tags/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
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		<category domain="http://updates.zdnet.com/tags/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[SAP Engineering & Construction: Activity-Based Costing With R/3 at ABB Industrie AG]]></title>
		<link><![CDATA[http://whitepapers.zdnet.com/abstract.aspx?docid=318831]]></link>
		<description><![CDATA[ABB Industrie AG is a global player in international markets which not only exhibit low growth rates due to strong international competition but are also subject to constant price pressure. To meet challenges like these, ABB has implemented programs like Customer Focus and Total Optimization of Processes TOP worldwide. These...]]></description>
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		<category domain="http://updates.zdnet.com/tags/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">SAP</category>
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