Index

ABB. See activity-based budgeting

accounting principles

accrual versus cash accounting

cost accounting

depreciation

GAAP and accountability

historic versus market values

inventory

leases

summary

accounting return on investment. See return on investment (ROI)

accounts payable

accounts receivable

accrual accounting

acid-test ratio

activity-based budgeting (ABB)

cost drivers

costing

described

hierarchy of activities

activity ratios

adjustable-rate notes

adjusted book value

assets

contra

defined

elements

intangible

start-up financing and

average-cost method for inventory

balanced scorecard measurement system

balance sheet

assets

debt-to-equity ratio

described

example

historic versus market values

intangible assets and

leverage

liabilities ...

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