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This problem is solved, generally, by freezing or terminating the TDB plan and replacing it with a 401(k) plan, effectively taking retirement savings liabilities, at least with respect to future accruals, off the employer's books.
Third, the divergence between the theory and the practical use of TdBs is a result of their disassociation from the company's strategy.
We focus on one PMS, namely the French Tableau de Bord (TdB), and compare it to the BSC.
Although the TdB has been in use since 1932, there are currently as many versions of it as there are management control authors.
If everything runs well, compile them using the TDBS compiler.
There are a few idiosyncracies in the TDBS compiler.
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