Management Glossary Word List

Below is a list of all of the words in our management terms glossary. Click on a word to see the definition.

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3PL
A/P
A/R
ABC
accelerated depreciation
acceptance testing
accidental death and dismemberment
account
accounts payable
accounts receivable
accrual basis
accrued interest
acculturation
achievement motivation
acid test ratio
action plan
activity based costing
AD&D
addendum
adhocracy
ADR
advanced shipping notice
affirmative action
agent
aging receivables
alternative dispute resolution
amortization
angel financing
arbitration
articles of incorporation
ASN
ASQ
asset
asset account
asynchronous collaboration
asynchronous learning
attrition
authoritarian culture
authorized capital
autocratic leadership
B2B
B2C
back office
back-loading
backdoor listing
backward integration
backward scheduling
bad debt
balance sheet
balanced scorecard
balloon payment
BAM
bankrupt
barrier to entry
baseline
basis point
benchmarking
bereavement leave
bill of sale
blackout period
blanket order
bleeding edge
board of directors
boilerplate
book value
Boston Matrix
bounded rationality
BPO
BPR
brainstorming
brand
breach of contract
break even
break even point
breakeven analysis
burn rate
business activity monitoring
business continuity
business continuity plan
business process outsourcing
business process reengineering
business-to-business
business-to-consumer
C Level
cafeteria plan
cafeteria-style benefits
canibalization
capex
capital budget
capital equipment
capital expenditure
capital gain or loss
capital lease
capital structure
cash basis
cash cows
cash flow
cash flow return on investment
caveat emptor
CBT
cellular manufacturing
CEO
CFO
CFROI
change agent
chart of accounts
charter
chief executive officer
chief financial officer
chief information officer
chief operating officer
chief technology officer
CIO
closed shop
COB
cognitive dissonance
COGS
COLA
collaboration
collaboration technology
collateral
competitive advantage
compound interest
compressed work week
comptroller
conjunctive task
constructive dismissal
contingency plan
continuous improvement
continuous replenishment program
contribution margin
contributory plan
controller
COO
corporate charter
corporate culture
corporate social responsibility
cost of goods sold

cost of living allowance
cost-based pricing
cost-leadership strategy
credit
credit risk
creditor
critical path
CRM
cross-docking
cross-training
CRP
CSR
CTO
currency risk
current asset
current liabilities
curriculum vitae
CV
days of inventory
DBA
DCF
de facto
de jure
debit
debt service
decision support system
decision tree
default
defined benefit plan
defined contribution plan
delayering
delegate
demographics
dependent demand
depreciation
deregulation
dilution
direct labor
discounted cash flow
discriminatory pricing
disintermediation
disjunctive task
dividend
dividend payout ratio
dogs
doing business as
downsizing
drop shipment
DSS
due diligence
E-business
E-commerce
EAP
early adopters
early-mover advantage
earnings before interest and taxes
earnings per share
EBIT
EBITDA
economic order quantity
economies of scale
EDI
effectiveness
efficiency
EIN
EIR
electronic data interchange
EMEA
employee assistance program
employee orientation
employee stock ownership plan
Employer Identification Number
empowerment
enterprise resource planning
entry barrier
EOQ
EPS
equity
equity theory
ERP
escalation clause
escrow
ESOP
ex officio
exit interview
expected value
expense
expense account
extrinsic reward
factoring
fair disclosure
fair market value
FASB
FD
feasibility study
fiduciary
FIFO
Financial Accounting Standards Board
first in first out
first-line supervisor
first-mover advantage
first-to-market
fiscal year
fixed asset
fixed cost
flat organization
flex time
flexible manufacturing system
FMS
focus group
forward integration
forward interest rate
forward scheduling
FTE
full-time equivalent
fungible goods
GAAP
gainsharing
gantt chart
garbage in, garbage out
garnishment
general ledger
generally accepted accounting principles
GIGO
GNP
golden handcuffs
golden handshake
golden parachute
goodwill
grace period
greenmail
gross national product
gross rent
group dynamics
groupthink
Hawthorne Effect
head hunter
Health Insurance Portability and Accountability Act

hedge
hedge inventory
holding company
horizontal integration
HR
HRIS
human capital
human resources
hurdle rate of return
I/O
income from continuing operations
income statement
independent demand
indirect labor
induction
information technology
INFORMS
insider trading
insolvency
integrative thinking
intellectual property
internal rate of return
International Standards Organization
intial public offering
intrinsic reward
inventory financing
inventory turnover
IPO
IR
IRI
IRR
ISO
IT
JIT
job sharing
job shop
joint venture
just in time
Kaizen
key performance indicator
key person insurance
KISS
KM
knowledge management
knowledge transfer
KPI
labor burden
labour
last in first out
late-mover advantage
lay-off
leasehold improvements
lessee
lessor
leverage
leveraged buyout
liability
lien
lien search
LIFO
limited liability
limited liability company
line of credit
liquidity
LLC
lockout
long-term liabilities
management accounting
management by objectives
management by walking around
marginal cost
marginal revenue
market risk
market share
Maslow's hierarchy of needs
master of business administration
material requirements planning
maternity leave
MBA
MBO
MBTI
MBWA
mean time between failures
merit increase
merit pay
micromanagement
monopoly
MRP
multidisciplinary team
Myers-Briggs Type Indicator
NAICS
natural advantages
natural monopoly
NDA
nearshoring
negative reinforcement
net present value
net rent
NIH
nominal account
nominal interest rate
non-executive director
nondisclosure agreement
North American Industry classification System
not invented here
NPV
OB
OEM
off-balance sheet financing
offeree
offerer
offshoring
oligopoly
ombudsman
ombudsperson
on-call pay
operating income
operating lease
operating leverage
operating profit
operational risk
operations management
OPM
opportunity cost
optimal order quantity
organic growth
organizational behavior
orientation
original equipment manufacturer
outplacement
outside director
outsourcing
overhead cost
owners' equity
paperless office
parent company/corporation
parental leave
paternity leave

pay equity
payables
payroll tax
PEO
per diem rate
percentage rent
performance appraisal
performance bond
personal service corporation
personnel
PERT
PEST Analysis
Peter Principle
piece rate
pilot study
PO
pooling of interest
POP
positive reinforcement
POTS
PP&E
predatory pricing
preemptive right
pricing power
prime rate
principal shareholder
pro forma
problem children
procedural rationality
productivity
professional employer organization
profit
profit margin
program evaluation review technique
prototype
PSC
PT
Q*
QA
QC
QIF
quality of work life
quick ratio
quorum
QWL
R&D
real interest rate
receivables
receivables aging
regulation FD
reorder point
request for proposal
research and development
retained earnings
return on assets
return on invesment
revenue
rework
RFP
ROA
ROI
satisficing
SBA
SBU
scenario analysis
SCM
sensitivity analysis
service level agreement
settlement date
severance pay
shareholders' equity
SIC
silent partner
simple interest
six sigma
SKU
SLA
Small Business Administration
SME
soft skills
SOHO
sole proprietorship
solvent
stakeholder
standard industial classification
stars
stock keeping unit
stock options
strategic business unit
stretch goal
subject matter expert
sunk cost
superordinate goals
supply chain
supply curve
sweat equity
switching cost
SWOT
SWOT analysis
take-or-pay product
tangible asset
tax equalization plan
TCO
telecommuting
Theory X
Theory Y
third-party logistics
total cost of ownership
total quality management
TQM
trademark
transfer price
transit time
uncollectable account
unsecured loan
vacation carryover
variable cost
variable interest rate
VC
venture capital
vertical integration
vested
WACC
war chest
WC
Web-based training
weighted average cost of capital
wellness progam
whistle blower
wholesale
WIP
working capital
wrongful dismissal
x-axis
y-axis
zero-base budget