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Financial Terms | |
Managerial decisions |
Information about financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.
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Definition of Managerial decisionsManagerial decisionsdecisions concerning the operation of the firm, such as the choice of firm size, firm
Related Terms:management stylethe preference of a manager in how he/she interacts with other stakeholders in the organization; Financing decisionsdecisions concerning the liabilities and stockholders' equity side of the firm's balance Investment decisionsdecisions concerning the asset side of a firm's balance sheet, such as the decision to Mutually exclusive investment decisionsInvestment decisions in which the acceptance of a project Abusive Earnings ManagementThe use of various forms of gimmickry to distort a company's true financial performance in order to achieve a desired result. Abusive Earnings ManagementA characterization used by the Securities and Exchange 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 ![]() American-style optionAn option contract that can be exercised at any time between the date of purchase and Asset-based financingMethods of financing in which lenders and equity investors look principally to the Asset-Based FinancingLoans granted usually by a financial institution where the asset being financed constitutes the sole security given to the lender. Asset/liability managementAlso called surplus management, the task of managing funds of a financial Back-to-back financingAn intercompany loan channeled through a bank. Bottom-up equity management styleA management style that de-emphasizes the significance of economic Bridge financingInterim financing of one sort or another used to solidify a position until more permanent Cash Flow Provided or Used from Financing ActivitiesCash receipts and payments involving CASH FLOWS FROM FINANCING ACTIVITIESA 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. ![]() Cash management billVery short maturity bills that the Treasury occasionally sells because its cash Certified Management Accountant (CMA)a professional designation in the area of management accounting that Corporate financial managementThe application of financial principals within a corporation to create and cost management system (CMS)a set of formal methods Cost of lease financingA lease's internal rate of return. Debt FinancingRaising loan capital through the creation of debt by issuing a form of paper evidencing amounts owed and payable on specified dates or on demand. Debtor-in-possession financingNew debt obtained by a firm during the Chapter 11 bankruptcy process. Demand Management PolicyFiscal or monetary policy designed to influence aggregate demand for goods and services. Earnings ManagementThe active manipulation of earnings toward a predetermined target. European-style optionAn option contract that can only be exercised on the expiration date. Export FinancingA 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. ![]() Federal Financing BankA federal institution that lends to a wide array of federal credit agencies funds it financing activitiesOne of the three classes of cash flows reported in the financing decisiona judgment made regarding the method financing decisionDecision as to how to raise the money to pay for investments in real assets. Financing InstrumentsThis 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. Institute of Management Accountants (IMA)an organization composed of individuals interested in the field of management accounting; it coordinates the Certified management Managementmanagement 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). Management accountingThe 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. management accountinga discipline that includes almost Management Accounting Guidelines (MAGs)pronouncements of the Society of management Accountants of Management buyout (MBO)Leveraged buyout whereby the acquiring group is led by the firm's management. management buyout (MBO)Acquisition of the firm by its own management in a leveraged buyout. Management/closely held sharesPercentage of shares held by persons closely related to a company, as management controlThis is difficult to define in a few words—indeed, an management control system (MCS)an information system that helps managers gather information about actual organizational occurrences, make comparisons against plans, 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. Management feeAn investment advisory fee charged by the financial advisor to a fund based on the fund's management feeThe fee paid to the fund’s manager for supervising the administration of the fund. management information system (MIS)a structure of interrelated elements that collects, organizes, and communicates Money managementRelated: Investment management. Multi-option financing facilityA syndicated confirmed credit line with attached options. Net financing costAlso called the cost of carry or, simply, carry, the difference between the cost of financing Off-balance-sheet financingfinancing that is not shown as a liability in a company's balance sheet. open-book managementa philosophy about increasing a firm’s performance by involving all workers and by ensuring Operational Earnings Managementmanagement actions taken in the effort to create stable Passive investment managementBuying a well-diversified portfolio to represent a broad-based market performance management systema system reflecting the entire package of decisions regarding performance measurement and evaluation Planned financing programProgram of short-term and long-term financing as outlined in the corporate Portfolio managementRelated: Investment management Production payment financingA method of nonrecourse asset-based financing in which a specified Project FinancingDebt finance, usually non-recourse, provided by financial institutions for the development and construction of a new project. Real Actions (Earnings) ManagementInvolves operational steps and not simply acceleration 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. Risk managementThe process of identifying and evaluating risks and selecting and managing techniques to Seed Financing/CapitalGenerally, refers to the first contribution of capital toward the financing requirements of a start-up business. Society of Management Accountants of Canadathe professional body representing an influential and diverse Statement on Management Accounting (SMA)a pronouncement developed and issued by the management Strategic management accountingThe 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). strategic resource managementorganizational 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 supply-chain managementthe cooperative strategic planning, Surplus managementRelated: asset management synchronous managementthe use of all techniques that help an organization achieve its goals Threshold for refinancingThe point when the WAC of an MBS is at a level to induce homeowners to Top-down equity management styleA management style that begins with an assessment of the overall total quality management (TQM)a structural system for creating organization-wide participation in planning and implementing a continuous improvement process that exceeds Value-based managementA variety of approaches that emphasize increasing shareholder value as the primary goal of every business. Working capital managementThe management of current assets and current liabilities to maximize shortterm liquidity. Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |