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Definition of bottleneck
any object or facility whose processing speed is
An operation in the midst of a manufacturing or service process in which the
A resource whose capacity is unable to match or exceed that of the demand
The production resource that, as a result of scarce resources, limits the production of goods
a method of analyzing the bottlenecks
The physical commodity underlying a futures contract. Cash commodity, physical.
Large and creditworthy company.
Related: Premium payback period.
A firm's net cash inflow resulting directly from its regular operations
Also called dedicating a portfolio, this is an alternative to multiperiod immunization in
Line depicting the operating activities and cash flows for a firm over a particular period.
Also called horizon matching, a variation of multiperiod immunization and cash
Value of outstanding common shares at par, plus accumulated retained
Related: Unsystematic risk
Movement of cash from different lockbox locations into a single concentration
The degree of assurance that a specified failure rate is not exceeded.
The time that elapses between receipt of payment from a customer and the
Arrangement whereby the shareholders of a project receive output free of
Ability to borrow. The amount a firm can borrow up to the point where the firm value no
Interest payment plus repayments of principal to creditors, that is, retirement of debt.
Debt service parity approach
An analysis wherein the alternatives under consideration will provide the firm
Debt-service coverage ratio
Earnings before interest and income taxes plus one-third rental charges, divided
Checking accounts that pay no interest and can be withdrawn upon demand.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.
Demand master notes
Short-term securities that are repayable immediately upon the holder's demand.
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
An agreement permitting a bank customer to borrow either domestic dollars from the
A bond portfolio management strategy that involves finding the lowest cost portfolio
FHA prepayment experience
The percentage of loans in a pool of mortgages outstanding at the origination
objectives of a financial nature that the firm will strive to accomplish during the period
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
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
Income statement (statement of operations)
A statement showing the revenues, expenses, and income (the
Organizations that furnish investment and other types of information, such as
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.
International Banking Facility (IBF)
International Banking facility. A branch that an American bank
In-house processing float
Refers to the time it takes the receiver of a check to process the payment and
Just-in-time inventory systems
Systems that schedule materials/inventory to arrive exactly as they are
The characteristic of the scheduled principal and interest payments due under a mortgage such that
Bond with a stream of coupon payments that are the same throughout the life of the bond.
Leveraged required return
The required return on an investment when the investment is financed partially by debt.
A money manager who assumes he or she can forecast when the stock market will go up and down.
A bank is said to match fund a loan or other asset when it does so by buying (taking) a deposit of
A bank runs a matched book when the distribution of maturities of its assets and liabilities are equal.
The accounting principle that requires the recognition of all costs that are associated with
Floating rate note whose interest rate is reset at more frequent intervals than the rollover
Money market demand account
An account that pays interest based on short-term interest rates.
Multi-option financing facility
A syndicated confirmed credit line with attached options.
Include such things as freight, insurance, passenger services, and travel.
Note issuance facility (NIF)
An agreement by which a syndicate of banks indicates a willingness to accept
Objective (mutual fund)
The fund's investment strategy category as stated in the prospectus. There are
Purchase or sale of government securities by the monetary authorities to increase or
Open-market purchase operation
A systematic program of repurchasing shares of stock in market
Operationally efficient market
Also called an internally efficient market, one in which investors can obtain
In the balance of payments, other capital is a residual category that groups all the capital
Other current assets
Value of non-cash assets, including prepaid expenses and accounts receivable, due
Other long term liabilities
Value of leases, future employee benefits, deferred taxes and other obligations
Amount of funds generated during the period from operations by sources other than
Precautionary demand (for money)
The need to meet unexpected or extraordinary contingencies with a
Also called speed, the estimated rate at which mortgagors pay off their loans ahead of
Price discovery process
The process of determining the prices of the assets in the marketplace through the
A relationship espoused by some technical analysts that signals continuing rises
Production payment financing
A method of nonrecourse asset-based financing in which a specified
An agreement by the loan purchaser to allow the monthly loan quota to be
A real time stock or bond quote is one that states a security's most recent offer to sell or bid (buy).
The dollar amounts based on reserve ratios that banks are required to keep on deposit at a Federal Reserve Bank.
The minimum expected return you would require to be willing to purchase the asset, that is,
Generally referring to bonds, the yield required by the marketplace to match available returns
A price level above which it is supposedly difficult for a security or market to rise.
Short-term investment services
services that assist firms in making short-term investments.
Speculative demand (for money)
The need for cash to take advantage of investment opportunities that may arise.
A price level below which it is supposedly difficult for a security or market to fall.
Bank borrowing facility to provide finance while the firm replaces U.S. commercial paper
Symmetric cash matching
An extension of cash flow matching that allows for the short-term borrowing of
Interest-bearing deposit at a savings institution that has a specific maturity.
demand for payment at a stated future date.
Also called time value, the amount by which the option price exceeds its intrinsic value. The
Time until expiration
The time remaining until a financial contract expires. Also called time to maturity.
Time to maturity
The time remaining until a financial contract expires. Also called time until expiration.
Time value of an option
The portion of an option's premium that is based on the amount of time remaining
Time value of money
The idea that a dollar today is worth more than a dollar in the future, because the dollar
Time-weighted rate of return
Related: Geometric mean return.
Earnings before interest and tax, divided by interest payments.
Transaction demand (for money)
The need to accommodate a firm's expected cash transactions.
time available or needed to effect a turnaround.
Unleveraged required return
The required return on an investment when the investment is financed entirely
If the average maturity of a bank's liabilities is less than that of its assets, it is said to be
Variable rated demand bond (VRDB)
Floating rate bond that can be sold back periodically to the issuer.
This is the daily number of shares of a security that change hands between a buyer and a seller.
CASH FLOWS FROM OPERATIONS
A section on the cash-flow Stockholdersâ€™ equity statement that shows how much cash came into a company and how much went out during the normal course of business.
UNITS OF PRODUCTION
A depreciation method that relates a machineâ€™s depreciation to the number of units it makes each
Allocation base A measure of activity or volume such as labour
hours, machine hours or volume of production
The maximum volume of products or services that can be produced given limitations of space,
The proportion of capacity that is able to be utilized to fulfil customer demand for products
anything for which a measurement of cost is required â€“ inputs, processes, outputs or responsibility centres.
Costâ€“volumeâ€“profit analysis (CVP)
A method for understanding the relationship between revenue, cost and sales volume.
See accruals accounting.
A general term referring to period costs, such as selling, administration and financial expenses.
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