Product software implementation method result in ambiguity when questions arise in the execution of the implementation process. On the other hand methods can be used as a profession, meaning that the method should be taken strict and the usage of the method should be a profession, instead of a guiding principle. This view is very useful if the implementation process is very complex and is very dependent on exact and precise acting. Organizational and quality management will embrace this view, as a strict usage of any method results in more clarity on organizational level. Change management however might indicate that more flexibility in an
Associate company Associate company An associate company (or associate) in accounting and business valuation is a company in which another company owns a significant portion of voting shares, usually 20–50%. In this case, an owner does not consolidate the associate's financial statements. Ownership of over 50% creates a subsidiary, with its financial statements being consolidated into the parent's books. Associate value is reported in the balance sheet as an asset, the investor's proportional share of the associate's income is reported in the income statement and dividends from the ownership decrease the value on the balance sheet. In Europe, investments into associate companies