User contributions
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- 16:55, 12 July 2020 (diff | hist) . . (+328) . . N Advocacy advertising (Created page with "Advocacy advertising is used to promote an organization's socially acceptable behaviour. ==Definitions== According to the Marketing Communications by Fill (5th edition)...") (current)
- 16:54, 12 July 2020 (diff | hist) . . (+586) . . N Advertising-to-sales ratio (Created page with "Advertising-to-sales ratio is the relationship between an organization's sales and the amount it spends on advertising, expressed as a percentage. This can then be compare...") (current)
- 16:54, 12 July 2020 (diff | hist) . . (+416) . . N Adstock (Created page with "Adstock is a term used to refer to the residual, yet declining, value of advertising messages through time. Also known as carryover. ==Definitions== According to the Ma...") (current)
- 16:54, 12 July 2020 (diff | hist) . . (+956) . . N Account planner (Created page with "Account planner is a specific role within a communications agency. Their task is to understand the client's target consumers and develop strategies for the creative and me...") (current)
- 16:53, 12 July 2020 (diff | hist) . . (+762) . . N Account manager (Created page with "Account manager is a title given to agency staff who are responsible for representing the interests of the client. They have a key representational role in the client/agen...") (current)
- 16:53, 12 July 2020 (diff | hist) . . (+452) . . N Above-the-line (Created page with "Above-the-line is a term used to depict the use of advertising. The line refers to the commission payable to media agencies as a form of remuneration. ==Definitions== Acc...") (current)
- 16:52, 12 July 2020 (diff | hist) . . (+314) . . Affective attitude
- 16:51, 12 July 2020 (diff | hist) . . (+223) . . Advertising
- 16:49, 12 July 2020 (diff | hist) . . (+256) . . Adoption (current)
- 16:38, 12 July 2020 (diff | hist) . . (+293) . . A la carte
- 16:13, 12 July 2020 (diff | hist) . . (+446) . . N Budget committee (Created page with "Budget committee is a committee comprised of upper management as well as cross-functional managers that reviews, revises, and approves the final budget. ==Definitions== A...") (current)
- 16:13, 12 July 2020 (diff | hist) . . (+196) . . Budget (current)
- 16:12, 12 July 2020 (diff | hist) . . (+346) . . N Breakeven point (Created page with "Breakeven point is the sales level at which operating income is zero: Total revenues = Total expenses. ==Definitions== According to Managerial Accounting by Braun, Tiet...")
- 16:12, 12 July 2020 (diff | hist) . . (+538) . . N Book value per share of common stock (Created page with "Book value per share of common stock is common stockholders' equity divided by the number of shares of common stock outstanding. It is the recorded amount for each share o...") (current)
- 16:12, 12 July 2020 (diff | hist) . . (+298) . . N Board of Directors (Created page with "Board of Directors is the body elected by shareholders to oversee the company. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition), :Bo...") (current)
- 16:11, 12 July 2020 (diff | hist) . . (+560) . . N Biomimicry (Created page with "Biomimicry is a means of product design in which a company tries to mimic, or copy, the natural biological process in which dead organisms (plants and animals) become the...") (current)
- 16:11, 12 July 2020 (diff | hist) . . (+348) . . N Billing rate (Created page with "Billing rate is the labor rate charged to the customer, which includes both cost and profit components. ==Definitions== According to Managerial Accounting by Braun, Tie...") (current)
- 16:10, 12 July 2020 (diff | hist) . . (+310) . . N Bill of materials (Created page with "Bill of materials is a list of all of the raw materials needed to manufacture a job. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition),...") (current)
- 16:10, 12 July 2020 (diff | hist) . . (+356) . . N Big Four (Created page with "Big Four is the largest four accounting firms in the world: Deloitte, EY, KPMG, and PriceWaterhouseCoopers. ==Definitions== According to Managerial Accounting by Braun,...") (current)
- 16:09, 12 July 2020 (diff | hist) . . (+168) . . Benchmarking
- 16:09, 12 July 2020 (diff | hist) . . (+383) . . N Batch-level activities (Created page with "Batch-level activities are activities and costs incurred for every batch, regardless of the number of units in the batch. ==Definitions== According to Managerial Accoun...") (current)
- 16:08, 12 July 2020 (diff | hist) . . (+276) . . Balanced scorecard
- 16:08, 12 July 2020 (diff | hist) . . (+320) . . Backflush costing (current)
- 16:06, 12 July 2020 (diff | hist) . . (+367) . . N Avoidable fixed costs (Created page with "Avoidable fixed costs are fixed costs that can be eliminated as a result of taking a particular course of action. ==Definitions== According to Managerial Accounting by...") (current)
- 16:05, 12 July 2020 (diff | hist) . . (+136) . . Average cost (current)
- 16:05, 12 July 2020 (diff | hist) . . (+520) . . N Audit committee (Created page with "Audit committee is a subcommittee of the board of directors that is responsible for overseeing both the internal audit function and the annual financial statement audit by...") (current)
- 16:04, 12 July 2020 (diff | hist) . . (+501) . . N Attainable standards (Created page with "Attainable standards are standards based on currently attainable conditions that include allowances for normal amounts of waste and inefficiency. Also known as practical s...") (current)
- 16:04, 12 July 2020 (diff | hist) . . (+180) . . Assurance (current)
- 16:03, 12 July 2020 (diff | hist) . . (+230) . . N Assign (Created page with "Assign is to attach a cost to a cost object. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition), :Assign. To attach a cost to a cost...") (current)
- 16:02, 12 July 2020 (diff | hist) . . (+149) . . Appraisal costs (current)
- 16:02, 12 July 2020 (diff | hist) . . (+700) . . N American Institute of Certified Public Accountants (Created page with "American Institute of Certified Public Accountants (AICPA) is the world's largest association representing the accounting profession; together with the Chartered Insti...") (current)
- 16:01, 12 July 2020 (diff | hist) . . (+169) . . Annuity (current)
- 15:59, 12 July 2020 (diff | hist) . . (+254) . . N Allocate (Created page with "Allocate is to assign an indirect cost to a cost object. ==Definitions== According to Managerial Accounting by Braun, Tietz (5th edition), :Allocate. To assign an...") (current)
- 15:24, 12 July 2020 (diff | hist) . . (0) . . Activity-based management (current)
- 15:24, 12 July 2020 (diff | hist) . . (0) . . Activity-based costing (current)
- 15:24, 12 July 2020 (diff | hist) . . (+224) . . Activity-based management
- 15:23, 12 July 2020 (diff | hist) . . (+289) . . Activity-based costing
- 15:21, 12 July 2020 (diff | hist) . . (+210) . . Acid-test ratio (current)
- 15:20, 12 July 2020 (diff | hist) . . (+442) . . N Acid-test ratio (Created page with "Activity-based management (ABM) is using activitybased cost information to make decisions that increase profits while satisfying customers' needs. ==Definitions== Acc...")
- 15:20, 12 July 2020 (diff | hist) . . (+609) . . N Accrual basis of accounting (Created page with "Accrual basis of accounting Revenues are recorded when they are earned (when the sale takes place) rather than when cash is received on the sale. Likewise, expenses are re...") (current)
- 15:17, 12 July 2020 (diff | hist) . . (+298) . . Accounts receivable turnover ratio (current)
- 15:16, 12 July 2020 (diff | hist) . . (+494) . . N Accounting rate of return (Created page with "Accounting rate of return (ARR) is a measure of profitability computed by dividing the average annual operating income from an asset by the initial investment in the a...") (current)
- 20:32, 11 July 2020 (diff | hist) . . (+395) . . N Workload balancing (Created page with "Workload balancing is shifting the work content elements between operations in order to balance the workload for the cell to takt time. ==Definitions== According to the [...") (current)
- 20:32, 11 July 2020 (diff | hist) . . (+391) . . N Workable work (Created page with "Workable work is a process to verify the availability of work elements identified as being necessary for a job to go into production. ==Definitions== According to the L...") (current)
- 20:31, 11 July 2020 (diff | hist) . . (+637) . . N Work content matrix (Created page with "Work content matrix is a grid that has the manufacturing process across the top and part numbers down the side. Part-number work content for manhours, machine time, and se...") (current)
- 20:31, 11 July 2020 (diff | hist) . . (+775) . . N Volume matrix (Created page with "Volume matrix is a grid that has the manufacturing process across the top and part numbers down the side. Part-number volume, in units and hours, is applied to the work co...") (current)
- 20:30, 11 July 2020 (diff | hist) . . (+465) . . N Visual control (Created page with "Visual control is the aspects of lean manufacturing that support line-of-sight management (e.g., cell name signs, painted floors, marked POU areas, performance metrics)....") (current)
- 20:29, 11 July 2020 (diff | hist) . . (+979) . . N Transportation pipeline Kanban (Created page with "Transportation pipeline Kanban is used for A-type parts that are expensive and complex, with long lead-times. The method involves filling the pipeline with constantly flo...") (current)
- 20:29, 11 July 2020 (diff | hist) . . (+597) . . N Transition strategy (Created page with "Transition strategy is identification of specific actions required to support the implementation of lean manufacturing through Kaizen events with minimal impact on existin...") (current)
- 20:28, 11 July 2020 (diff | hist) . . (+619) . . N TPM (Created page with "TPM (total productive maintenance) is a structured approach to equipment maintenance involving operators, maintenance personnel, and management, all of whom have speci...") (current)
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