Index

A

Abandonment options, 218

ABB (activity-based budgeting), 380, 395

ABC analysis, 317

ABM (activity-based management), 347

Abnormal yield curve, 195

Absolute advantage, 152, 165

Absorption (full) costing, 352353, 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, 346347

Activity-based management (ABM), 347

Activity ratios, 308309

AFC (average fixed cost), 141

Aggregate demand and supply, 146147

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

Appraisal cost, 313314

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, 308309

Asset utilization ratios, 306, 308309

ATC (average total cost), 141

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