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Definition of Managerial decisions
decisions concerning the operation of the firm, such as the choice of firm size, firm
the preference of a manager in how he/she interacts with other stakeholders in the organization;
decisions concerning the liabilities and stockholders' equity side of the firm's balance
decisions concerning the asset side of a firm's balance sheet, such as the decision to
Investment decisions in which the acceptance of a project
An option contract that can be exercised at any time between the date of purchase and
Also called surplus management, the task of managing funds of a financial
Methods of financing in which lenders and equity investors look principally to the
An intercompany loan channeled through a bank.
A management style that de-emphasizes the significance of economic
Interim financing of one sort or another used to solidify a position until more permanent
Very short maturity bills that the Treasury occasionally sells because its cash
The application of financial principals within a corporation to create and
A lease's internal rate of return.
New debt obtained by a firm during the Chapter 11 bankruptcy process.
An option contract that can only be exercised on the expiration date.
Federal Financing Bank
A federal institution that lends to a wide array of federal credit agencies funds it
Management/closely held shares
Percentage of shares held by persons closely related to a company, as
Management buyout (MBO)
Leveraged buyout whereby the acquiring group is led by the firm's management.
An investment advisory fee charged by the financial advisor to a fund based on the fund's
Related: Investment management.
Multi-option financing facility
A syndicated confirmed credit line with attached options.
Net financing cost
Also called the cost of carry or, simply, carry, the difference between the cost of financing
financing that is not shown as a liability in a company's balance sheet.
Passive investment management
Buying a well-diversified portfolio to represent a broad-based market
Planned financing program
Program of short-term and long-term financing as outlined in the corporate
Related: Investment management
Production payment financing
A method of nonrecourse asset-based financing in which a specified
The process of identifying and evaluating risks and selecting and managing techniques to
Related: asset management
Threshold for refinancing
The point when the WAC of an MBS is at a level to induce homeowners to
Top-down equity management style
A management style that begins with an assessment of the overall
Working capital management
The management of current assets and current liabilities to maximize shortterm liquidity.
CASH FLOWS FROM FINANCING ACTIVITIES
A section on the cash-flow statement that shows how much cash a company raised by selling stocks or bonds this year and how much was paid out for cash dividends and other finance-related obligations.
The production of financial and non-financial information used in planning for the future; making decisions about products, services, prices and what costs to incur; and ensuring that plans are implemented and achieved.
Strategic management accounting
The provision and analysis of management accounting data about a business and its competitors, which is of use in the development and monitoring of strategy (Simmonds).
A variety of approaches that emphasize increasing shareholder value as the primary goal of every business.
One of the three classes of cash flows reported in the
This is difficult to define in a few words—indeed, an
activity-based management (ABM)
a discipline that focuses on the activities incurred during the production/performance process as the way to improve the value received
Certified Management Accountant (CMA)
a professional designation in the area of management accounting that
cost management system (CMS)
a set of formal methods
a judgment made regarding the method
Institute of Management Accountants (IMA)
an organization composed of individuals interested in the field of management accounting; it coordinates the Certified management
a discipline that includes almost
Management Accounting Guidelines (MAGs)
pronouncements of the Society of management Accountants of
management control system (MCS)
an information system that helps managers gather information about actual organizational occurrences, make comparisons against plans,
management information system (MIS)
a structure of interrelated elements that collects, organizes, and communicates
a philosophy about increasing a firm’s performance by involving all workers and by ensuring
performance management system
a system reflecting the entire package of decisions regarding performance measurement and evaluation
Society of Management Accountants of Canada
the professional body representing an influential and diverse
Statement on Management Accounting (SMA)
a pronouncement developed and issued by the management
strategic resource management
organizational planning for the deployment of resources to create value for customers and shareholders; key varibles in the process include the management of information and the management of change in response to threats and opportunities
the cooperative strategic planning,
the use of all techniques that help an organization achieve its goals
total quality management (TQM)
a structural system for creating organization-wide participation in planning and implementing a continuous improvement process that exceeds
Decision as to how to raise the money to pay for investments in real assets.
management buyout (MBO)
Acquisition of the firm by its own management in a leveraged buyout.
Demand Management Policy
Fiscal or monetary policy designed to influence aggregate demand for goods and services.
Abusive Earnings Management
The use of various forms of gimmickry to distort a company's true financial performance in order to achieve a desired result.
Abusive Earnings Management
A characterization used by the Securities and Exchange
Cash Flow Provided or Used from Financing Activities
Cash receipts and payments involving
The active manipulation of earnings toward a predetermined target.
Operational Earnings Management
management actions taken in the effort to create stable
Real Actions (Earnings) Management
Involves operational steps and not simply acceleration
Loans granted usually by a financial institution where the asset being financed constitutes the sole security given to the lender.
Raising loan capital through the creation of debt by issuing a form of paper evidencing amounts owed and payable on specified dates or on demand.
A range of financing products (loans. guarantees, letters of credit, insurance etc.) in support of a variety of activities which help Canadian firms expand into new export markets.
This is a generic term that refers to the many different forms of financing a business may use. For example - loans, shares, and bonds are all considered financing instruments.
management refers to the individuals in an entity that have the authority and the responsibility to manage the entity. The positions of these individuals, and their titles, vary from one entity to another and, to some extent, from one country to another depending on the local laws and customs. Thus, when the context requires it, the term includes the board of directors or committees of the board which are designated to oversee certain matters (e.g., audit committee).
Debt finance, usually non-recourse, provided by financial institutions for the development and construction of a new project.
Generally, refers to the first contribution of capital toward the financing requirements of a start-up business.
management expense ratio (MER)
The total expenses expressed as an annualized percentage of daily average net assets. MER does not include brokerage fees and commissions, which are also payable by the Fund.
The fee paid to the fund’s manager for supervising the administration of the fund.
Refinancing (Credit Insurance)
Extending the maturity date or increasing the amount of existing debt or both. Also, revising a payment schedule, usually to reduce the monthly payments and often to modify interest charges.
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