Index
A
Abandonment options, 218
ABB (activity-based budgeting), 380, 395
ABC analysis, 317
ABM (activity-based management), 347
Abnormal yield curve, 195
Absorption (full) costing, 352–353, 392
Accelerator theory, 149
Access controls, 79
Access control software, 95
Account analysis method (cost estimation), 349
Accounting rate of return (ARR), 205
Accounts payable (trade credit), 251
Accounts receivable financing, 252
Acid (quick) ratio, 310
Acquisitions & payments process, controls over, 52
Activity base, 340
Activity-based budgeting (ABB), 380, 395
Activity-based costing, 346–347
Activity-based management (ABM), 347
AFC (average fixed cost), 141
Aggregate demand and supply, 146–147
AI (artificial intelligence), 76
Algorithm, 86
Alliances, strategic, 163
Analog information, 72
Analysis phase (IT systems), 70
Annuities due, 202
Antivirus software, 82
Application control activities, 93, 97
Applications programming, 92
Applications software, 74
Arbitrage pricing model, 261, 268
Arithmetic average return, 192
Arithmetic/logic unit, 72
ARR (accounting rate of return), 205
Array, 77
Articles of incorporation, 37, 56
Artificial intelligence (AI), 76
Assembler, 75
Assessment, of industry environment, 157
Asset and liability valuation, 266
Asset approach (valuation), 267
Asset-backed public offerings, 252
Asset management ratios, 308–309
Asset utilization ratios, 306, 308–309
ATC (average total cost), 141
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