Chapters 9 through 16 in Part B turn to planning & control methods in complex logistics systems. These are methods used in all the temporal ranges of planning & control, and they provide solutions to the tasks outlined in the reference model in Figure 4.1.4.2. (reproduced below). The more detailed discussion will give the reader a deeper methodological foundation for understanding the kanban and master planning methods introduced in Part A. A look at cost object accounting in Chapter 15 also includes the more recent ABC approach, or activity-based costing. An advantage of ABC is that is based on the same type of data management as the ERP concept.