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Definition of Configuration control
Verifying that a delivered product matches authorizing
the additional value inherent in the control interest as contrasted to a minority interest, which reflects its power of control
an amount or percentage deducted from a pro rata share of the value of 100% of an equity interest in a business, to reflect the absence of some or all of the powers of control.
50% of the outstanding votes plus one vote.
A service that provides for a single presentation of checks each day (typically in
A foreign corporation whose voting stock is more than 50% owned
The corporate manager responsible for the firm's accounting activities.
Highlights the fact that return on assets (ROA) can be expressed in terms
Governmental restrictions on the purchase of foreign currencies by domestic citizens or
The management of a firm's costs and expenses in order to control them in relation to
Various forms of controls imposed by a government on the purchase/sale of
A self-funding, self-hedged series of transactions that generally utilize mortgage
The process of ensuring that actual financial results are in line with targets â€“ see variance
The profit made by a division after deducting only those expenses that can be controlled by the
The process of either reducing costs while maintaining the same level of productivity or maintaining costs while increasing productivity.
An account maintained in the general ledger that holds the balance without the detail. The detail is maintained in a subsidiary ledger.
internal accounting controls
Refers to forms used and procedures
This is difficult to define in a few wordsâ€”indeed, an
a graphical presentation of the results of a
a cost over which a manager has the ability to authorize incurrence or directly influence magnitude
the budget variance of the two variance approach to analyzing overhead variances
the chief accountant (in a corporation) who is responsible
the process of exerting managerial influence on
cost control system
a logical structure of formal and/or informal
any measure used by management to protect
management control system (MCS)
an information system that helps managers gather information about actual organizational occurrences, make comparisons against plans,
the fixed overhead volume variance;
the implementation of all practices and policies
statistical process control (SPC)
the use of control techniques that are based on the theory that a process has natural variations in it over time, but uncommon variations
Officer responsible for budgeting, accounting, and auditing.
An incomes policy in which wages and prices are constrained by law not to rise by more than a specified percentage.
Immigration Reform and Control Act of 1986
A federal Act requiring all employers having at least four employees to verify the identity and employment
A review of all engineering documentation used as the basis
A procedure for ensuring that transaction processing is completed
Shelf life control
Deliberate usage of the oldest items first, in order to avoid exceeding
The visual inspection of inventory levels, enabled by the use of
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