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Definition of Pac-Man
strategy Takeover defense strategy in which the prospective acquiree retaliates against the
The use of various forms of gimmickry to distort a company's true financial performance in order to achieve a desired result.
A characterization used by the Securities and Exchange
a discipline that focuses on the activities incurred during the production/performance process as the way to improve the value received
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.
Also called surplus management, the task of managing funds of a financial
A method developed by BARRA, a consulting firm in
A management style that de-emphasizes the significance of economic
a detailed set of documents that provides information
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
Very short maturity bills that the Treasury occasionally sells because its cash
a professional designation in the area of management accounting that
A party to an explicit or implicit contract.
Person or party making request for payment of benefits under the terms of an insurance policy.
A bank that ranks just below a lead manager in a syndicated Eurocredit or international bond
Committee, AIMR Performance Presentation Standards Implementation Committee
The Association for Investment management and Research (AIMR)'s Performance Presentation Standards Implementation
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
an external party that has been granted an outsourcing contract to produce a part or component for an entity
Corporate financial management
The application of financial principals within a corporation to create and
cost management system (CMS)
a set of formal methods
cost of goods manufactured (CGM)
the total cost of the
Cost of manufacture
The cost of goods manufactured for subsequent sale.
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.
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.
design for manufacturability (DFM)
a process that is part of the project management of a new product; concerned with finding optimal solutions to minimizing product failures
The active manipulation of earnings toward a predetermined target.
Unused production capacity.
A situation in which demand exceeds supply.
a short-run concept that represents the
flexible manufacturing system (FMS)
a production system in which a single factory manufactures numerous variations
Group rotation manager
A top-down manager who infers the phases of the business cycle and allocates
A money manager who seeks to buy stocks that are typically selling at relatively high P/E
Demands for securities to hedge particular sources of consumption risk, beyond the usual
The unique capabilities and expertise of individuals.
see theoretical capacity
Institute of Management Accountants (IMA)
an organization composed of individuals interested in the field of management accounting; it coordinates the Certified management
Also called a portfolio manager and money manager, the individual who manages a
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
The commercial or investment bank with the primary responsibility for organizing syndicated
Also known as "dirty" float, this is a system of floating exchange rates with central bank
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).
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.
a 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 shares
Percentage of shares held by persons closely related to a company, as
This 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.
An investment advisory fee charged by the financial advisor to a fund based on the fund's
The 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
the preference of a manager in how he/she interacts with other stakeholders in the organization;
Decisions concerning the operation of the firm, such as the choice of firm size, firm
Mandatory redemption schedule
Schedule according to which sinking fund payments must be made.
A report from management to the shareholders that accompanies the firm's
Manufactured housing securities (MHSs)
Loans on manufactured homes - that is, factory-built or
a company engaged in a high degree of conversion
a linear or U-shaped production grouping of workers or machines
manufacturing cycle efficiency (MCE)
a ratio resulting from dividing the actual production time by total lead time;
Manufacturing resource planning
An integrated, computerized system for planning
manufacturing resource planning (MRP II)
a fully integrated materials requirement planning system that involves
Manufacturing resource planning (MRP II)
An expansion of the material requirements planning concept, with additional computer-based capabilities in the areas of
Market impact costs
Also called price impact costs, the result of a bid/ask spread and a dealer's price concession.
Related: Investment management.
Related: Investment manager.
Money market demand account
An account that pays interest based on short-term interest rates.
Nondiversifiability of human capital
The difficulty of diversifying one's human capital (the unique
the long-run (5–10 years) average production
One man picture
The picture quoted by a broker is said to be a one-man picture if both the bid and offered
a philosophy about increasing a firm’s performance by involving all workers and by ensuring
Operational Earnings Management
management actions taken in the effort to create stable
A document attached to a customer shipment, describing the contents
Passive investment management
Buying a well-diversified portfolio to represent a broad-based market
Performance attribution analysis
The decomposition of a money manager's performance results to explain
The evaluation of a manager's performance which involves, first, determining
the process of determining the degree
performance management system
a system reflecting the entire package of decisions regarding performance measurement and evaluation
The calculation of the return realized by a money manager over some time interval.
Shares of stock given to managers on the basis of performance as measured by earnings
The accounts found on the Balance Sheet; these account balances are carried forward for the lifetime of the company.
Financing needed for the normal operation of a business, that is long term capital and working capital.
Permanent Income Hypothesis
Theory that individuals base current consumption spending on their perceived long-run average income rather than their current income.
Related: Investment management
Related: Investment manager
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