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Definition of Bottleneck
A resource whose capacity is unable to match or exceed that of the demand
An operation in the midst of a manufacturing or service process in which the
any object or facility whose processing speed is
The production resource that, as a result of scarce resources, limits the production of goods
a method of analyzing the bottlenecks
the maximum limit for the number of defects or errors in a process
Cumulative gains or losses reported in shareholders'
The actual expenditure made to acquire an asset, which includes the supplierinvoiced
a valuation method that uses actual direct
The physical commodity underlying a futures contract. Cash commodity, physical.
Cash flow provided by operating
Total quantity of goods and services demanded.
Combinations of the price level and income for which the goods and services market is in equilibrium, or for which both the goods and services market and the money market are in equilibrium.
An equation determining aggregate output as a function of aggregate inputs such as labor and capital.
hours, machine hours or volume of production
a cost that is caused by a group of things
Large and creditworthy company.
Related: Premium payback period.
business process reengineering (BPR)
the process of combining information technology to create new and more effective
The maximum volume of products or services that can be produced given limitations of space,
a measure of production volume or some other activity base
The proportion of capacity that is able to be utilized to fulfil customer demand for products
Cash flow from operations
A firm's net cash inflow resulting directly from its regular operations
Cash flow matching
Also called dedicating a portfolio, this is an alternative to multiperiod immunization in
Cash flow time-line
Line depicting the operating activities and cash flows for a firm over a particular period.
CASH FLOWS FROM OPERATIONS
A section on the cash-flow Stockholders’ equity statement that shows how much cash came into a company and how much went out during the normal course of business.
Also called horizon matching, a variation of multiperiod immunization and cash
Common stock/other equity
Value of outstanding common shares at par, plus accumulated retained
Assets acquired to create money. May include plant, machinery and equipment, shares of another company etc.
company cost of capital
Expected rate of return demanded by investors in a company, determined by the average risk of the company’s assets and operations.
Related: Unsystematic risk
See asset-specific risk
computer-aided manufacturing (CAM)
the use of computers to control production processes through numerically
computer integrated manufacturing (CIM)
the integration of two or more flexible manufacturing systems through the use of a host computer and an information networking system
Movement of cash from different lockbox locations into a single concentration
The degree of assurance that a specified failure rate is not exceeded.
Corporate processing float
The time that elapses between receipt of payment from a customer and the
cost-benefit analysis the analytical process of comparing the
relative costs and benefits that result from a specific course
Cost company arrangement
Arrangement whereby the shareholders of a project receive output free of
anything for which a measurement of cost is required – inputs, processes, outputs or responsibility centres.
An item for which a cost is compiled. For example, this can be a product,
cost of production report
a process costing document that
Cost–volume–profit analysis (CVP)
A method for understanding the relationship between revenue, cost and sales volume.
analysis a procedure that examines
the time between the placement of an order to
Ability to borrow. The amount a firm can borrow up to the point where the firm value no
An assessment of ability and willingness to repay a loan from anticipated future cash flow or other sources.
Interest payment plus repayments of principal to creditors, that is, retirement of debt.
Debt-service coverage ratio
Earnings before interest and income taxes plus one-third rental charges, divided
Debt service parity approach
An analysis wherein the alternatives under consideration will provide the firm
An amount desired, in the sense that people are willing and able to pay to obtain this amount. Always associated with a given price.
A bank deposit that can be withdrawn on demand, such as a deposit in a checking account.
Checking accounts that pay no interest and can be withdrawn upon demand.
Demand line of credit
A bank line of credit that enables a customer to borrow on a daily or on-demand basis.
A loan which must be repaid in full on demand.
Demand Management Policy
Fiscal or monetary policy designed to influence aggregate demand for goods and services.
Demand master notes
Short-term securities that are repayable immediately upon the holder's demand.
Inflation whose initial cause is excess demand rather than cost increases. See also cost-push inflation.
An event that affects the demand for goods in services in the economy.
Depository Trust Company (DTC)
DTC is a user-owned securities depository which accepts deposits of
A conception of the way a stock's price changes that assumes that the price takes on all
A business segment that has been or is planned to be closed or sold off.
Net income and the gain or loss on disposal of a business segment whose assets and operations are clearly distinguishable from the other assets and operations of an entity.
economic production run (EPR)
an estimate of the number
An agreement permitting a bank customer to borrow either domestic dollars from the
employee time sheet
a source document that indicates, for each employee, what jobs were worked on during the day and for what amount of time
enterprise resource planning (ERP) system
a packaged software program that allows a company to
Enterprise resource planning system
A computer system used to manage all company
equivalent units of production (EUP)
an approximation of the number of whole units of output that could have been
A bond portfolio management strategy that involves finding the lowest cost portfolio
Unused production capacity.
A situation in which demand exceeds supply.
a short-run concept that represents the
Factor of Production
A resource used to produce a good or service. The main macroeconomic factors of production are capital and labor.
FHA prepayment experience
The percentage of loans in a pool of mortgages outstanding at the origination
FIFO method (of process costing)
the method of cost assignment that computes an average cost per equivalent
Company engaged in making loans to individuals or businesses. Unlike a bank, it does not receive deposits from the public.
objectives of a financial nature that the firm will strive to accomplish during the period
fixed overhead volume variance
see volume variance
flexible manufacturing system (FMS)
a production system in which a single factory manufactures numerous variations
Also called rental lease. Lease in which the lessor promises to maintain and insure the
Funds From Operations (FFO)
Used by real estate and other investment trusts to define the cash flow from
grade (of product or service)
the addition or removal of product
demands for securities to hedge particular sources of consumption risk, beyond the usual
A corporation that owns enough voting stock in another firm to control management and
see theoretical capacity
the amount of time spent in storing inventory or
In-house processing float
Refers to the time it takes the receiver of a check to process the payment and
Income from Continuing Operations
After-tax net income before discontinued operations,
Income statement (statement of operations)
A statement showing the revenues, expenses, and income (the
Index Portfolio Rebalancing Service (IPRS)
Index Portfolio Rebalancing service (IPRS) is a comprehensive investment service that can help increase potential returns while reducing volatility. Several portfolios are available, each with its own strategic balance of Index Funds. IPRS maintains your personal asset allocation by monitoring and rebalancing your portfolio semi-annually.
Organizations that furnish investment and other types of information, such as
the time taken to perform quality control activities
A firm licensed to sell insurance to the public.
Loan made by one unit of a corporation to another unit of the same corporation.
Transaction carried out between two units of the same corporation.
Internal Revenue Service
A federal agency empowered by Congress to interpret and enforce tax-related laws.
International Banking Facility (IBF)
International Banking facility. A branch that an American bank
Statistical assumptions about the behavior of security prices. For
a manufacturing process that simultaneously
Just-in-time inventory systems
Systems that schedule materials/inventory to arrive exactly as they are
a philosophy about when to do something;
A cluster of manufacturing, design, and delivery practices designed to
The term for several manufacturing innovations that
just-in-time manufacturing system
a production system that attempts to acquire components and produce inventory only as needed, to minimize product defects, and to
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