Index

acceptance, engagement

accountant

accountants' compilation report

accounting method

accounting rate of return

accounts payable

accounts payable collection period

accounts receivable

accounts receivable collection period

activity ratios

additional paid-in capital

adverse opinion

after tax cost of debt

agility

The AICPA Guide for Prospective Financial Information

AICPA. See American Institute of Certified Public Accountants

allocated expenses

alternatives

American Institute of Certified Public Accountants (AICPA)

Analysis for Financial Management

analysis

scenario

sensitivity

assigning costs

awareness

awareness loop

balance

balance sheet

BCR. See benefit-cost ratio

behavior, cost

bell curve

benefit-cost ratio

beta equity coefficient

Better Business Bureau

bonds

corporate

borrowing

Brooks, Lynne

Brown, F. Donaldson

budget

company

cost vs.

creating

operating

project

budgeting process

business action framework

The Business Action Framework

business agility

business area management

business objectives

call provisions

Callahan, Kevin

capacity, excess

capital asset pricing model (CAPM)

capital charge

capital turnover

capital write-offs

capital, spontaneous

capitalizing leases

CAPM. See capital asset pricing model

cash flow statement

cash flows

calculating

operating

project

statement

cash outflows

CC. See capital charge

certified public accountant (CPA)

Chamber of Commerce

change control

character

charter

classifications, cost

collateral

common stock

communication

company budget ...

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