by Rob Malcolm | Jun 19, 2026 | Glossary
A knowledge base is an organised collection of information that people can find, understand and use. It may contain definitions, models, policies, guidance, decisions, lessons and other knowledge the organisation needs to preserve and share. Its value depends on clear...
by Rob Malcolm | Jun 19, 2026 | Glossary
Activity Based Costing (ABC) is a way of understanding the actual cost of work by tracing resources through the activities and tasks that consume them. Traditional accounting can show what type of expenditure occurred, but this does not necessarily reveal what work...
by Rob Malcolm | Jun 19, 2026 | Source Note
Introduction Activity-Based Costing (ABC) helps explain how resources are used to generate value within an organisation. Traditional accounting assigns costs to units such as departments or cost centres, but this often provides limited insight into actual activities....
by Rob Malcolm | Jun 19, 2026 | Subject Area
Return to: Sensemaking Domain Definition A Triple Bottom Line Balanced Scorecard is a strategy and measurement model that links actions, capabilities, stakeholder outcomes, and system-level consequences across the dimensions of Planet, People, and Prosperity....
by Rob Malcolm | Jun 18, 2026 | Source Note
These are two interdependent forms of knowledge: one that can be documented and shared through artefacts, and one carried in experience, judgement, practice, and context. Explicit knowledge is information made visible in accessible formats such as words, documents,...