Management Glossary

ManagerWise Business Management Glossary

This is a growing resource of terms that are of interest to managers, people who want to become managers, or just people who want to understand management. Included are general terms, as well as terms related to various management areas. You can scan the glossary alphabetically by clicking on one of the letters below, or search for a particular term. You can also search for a term that contains a word or words in the term itself or its definition by entering the search word(s) in the box below and clicking the “Search” button.

Below is a list of all of the words in our management terms glossary. Click on a word to see the definition.
360 degree feedbackcost of living allowancehedgepay equity
3PLcost-based pricinghedge inventorypayables
A/Pcost-leadership strategyholding companypayroll tax
A/Rcredithorizontal integrationPEO
ABCcredit riskHRper diem rate
accelerated depreciationcreditorHRISpercentage rent
acceptance testingcritical pathhuman capitalperformance appraisal
accidental death and dismembermentCRMhuman resourcesperformance bond
accountcross-dockinghurdle rate of returnpersonal service corporation
accounts payablecross-trainingI/Opersonnel
accounts receivableCRPincome from continuing operationsPERT
accrual basisCSRincome statementPEST Analysis
accrued interestCTOindependent demandPeter Principle
acculturationcurrency riskindirect laborpiece rate
achievement motivationcurrent assetinductionpilot study
acid test ratiocurrent liabilitiesinformation technologyPO
action plancurriculum vitaeINFORMSpooling of interest
activity based costingCVinsider tradingPOP
AD&D;days of inventoryinsolvencypositive reinforcement
addendumDBAintegrative thinkingPOTS
adhocracyDCFintellectual propertyPP&E;
ADRde factointernal rate of returnpredatory pricing
advanced shipping noticede jureInternational Standards Organizationpreemptive right
affirmative actiondebitintial public offeringpricing power
agentdebt serviceintrinsic rewardprime rate
aging receivablesdecision support systeminventory financingprincipal shareholder
alternative dispute resolutiondecision treeinventory turnoverpro forma
amortizationdefaultIPOproblem children
angel financingdefined benefit planIRprocedural rationality
arbitrationdefined contribution planIRIproductivity
articles of incorporationdelayeringIRRprofessional employer organization
ASNdelegateISOprofit
ASQdemographicsITprofit margin
assetdependent demandJITprogram evaluation review technique
asset accountdepreciationjob sharingprototype
asynchronous collaborationderegulationjob shopPSC
asynchronous learningdilutionjoint venturePT
attritiondirect laborjust in timeQ*
authoritarian culturediscounted cash flowKaizenQA
authorized capitaldiscriminatory pricingkey performance indicatorQC
autocratic leadershipdisintermediationkey person insuranceQIF
B2Bdisjunctive taskKISSquality of work life
B2CdividendKMquick ratio
back officedividend payout ratioknowledge managementquorum
back-loadingdogsknowledge transferQWL
backdoor listingdoing business asKPIR&D;
backward integrationdownsizinglabor burdenreal interest rate
backward schedulingdrop shipmentlabourreceivables
bad debtDSSlast in first outreceivables aging
balance sheetdue diligencelate-mover advantageregulation FD
balanced scorecardE-businesslay-offreorder point
balloon paymentE-commerceleasehold improvementsrequest for proposal
BAMEAPlesseeresearch and development
bankruptearly adopterslessorretained earnings
barrier to entryearly-mover advantageleveragereturn on assets
baselineearnings before interest and taxesleveraged buyoutreturn on invesment
basis pointearnings per shareliabilityrevenue
benchmarkingEBITlienrework
bereavement leaveEBITDAlien searchRFP
bill of saleeconomic order quantityLIFOROA
blackout periodeconomies of scalelimited liabilityROI
blanket orderEDIlimited liability companysatisficing
bleeding edgeeffectivenessline of creditSBA
board of directorsefficiencyliquiditySBU
boilerplateEINLLCscenario analysis
book valueEIRlockoutSCM
Boston Matrixelectronic data interchangelong-term liabilitiessensitivity analysis
bounded rationalityEMEAmanagement accountingservice level agreement
BPOemployee assistance programmanagement by objectivessettlement date
BPRemployee orientationmanagement by walking aroundseverance pay
brainstormingemployee stock ownership planmarginal costshareholders’ equity
brandEmployer Identification Numbermarginal revenueSIC
breach of contractempowermentmarket risksilent partner
break evenenterprise resource planningmarket sharesimple interest
break even pointentry barrierMaslow’s hierarchy of needssix sigma
breakeven analysisEOQmaster of business administrationSKU
burn rateEPSmaterial requirements planningSLA
business activity monitoringequitymaternity leaveSmall Business Administration
business continuityequity theoryMBASME
business continuity planERPMBOsoft skills
business process outsourcingescalation clauseMBTISOHO
business process reengineeringescrowMBWAsole proprietorship
business-to-businessESOPmean time between failuressolvent
business-to-consumerex officiomerit increasestakeholder
C Levelexit interviewmerit paystandard industial classification
cafeteria planexpected valuemicromanagementstars
cafeteria-style benefitsexpensemonopolystock keeping unit
canibalizationexpense accountMRPstock options
capexextrinsic rewardmultidisciplinary teamstrategic business unit
capital budgetfactoringMyers-Briggs Type Indicatorstretch goal
capital equipmentfair disclosureNAICSsubject matter expert
capital expenditurefair market valuenatural advantagessunk cost
capital gain or lossFASBnatural monopolysuperordinate goals
capital leaseFDNDAsupply chain
capital structurefeasibility studynearshoringsupply curve
cash basisfiduciarynegative reinforcementsweat equity
cash cowsFIFOnet present valueswitching cost
cash flowFinancial Accounting Standards Boardnet rentSWOT
cash flow return on investmentfirst in first outNIHSWOT analysis
caveat emptorfirst-line supervisornominal accounttake-or-pay product
CBTfirst-mover advantagenominal interest ratetangible asset
cellular manufacturingfirst-to-marketnon-executive directortax equalization plan
CEOfiscal yearnondisclosure agreementTCO
CFOfixed assetNorth American Industry classification Systemtelecommuting
CFROIfixed costnot invented hereTheory X
change agentflat organizationNPVTheory Y
chart of accountsflex timeOBthird-party logistics
charterflexible manufacturing systemOEMtotal cost of ownership
chief executive officerFMSoff-balance sheet financingtotal quality management
chief financial officerfocus groupoffereeTQM
chief information officerforward integrationofferertrademark
chief operating officerforward interest rateoffshoringtransfer price
chief technology officerforward schedulingoligopolytransit time
CIOFTEombudsmanuncollectable account
closed shopfull-time equivalentombudspersonunsecured loan
COBfungible goodson-call payvacation carryover
cognitive dissonanceGAAPoperating incomevariable cost
COGSgainsharingoperating leasevariable interest rate
COLAgantt chartoperating leverageVC
collaborationgarbage in, garbage outoperating profitventure capital
collaboration technologygarnishmentoperational riskvertical integration
collateralgeneral ledgeroperations managementvested
competitive advantagegenerally accepted accounting principlesOPMWACC
compound interestGIGOopportunity costwar chest
compressed work weekGNPoptimal order quantityWC
comptrollergolden handcuffsorganic growthWeb-based training
conjunctive taskgolden handshakeorganizational behaviorweighted average cost of capital
constructive dismissalgolden parachuteorientationwellness progam
contingency plangoodwilloriginal equipment manufacturerwhistle blower
continuous improvementgrace periodoutplacementwholesale
continuous replenishment programgreenmailoutside directorWIP
contribution margingross national productoutsourcingworking capital
contributory plangross rentoverhead costwrongful dismissal
controllergroup dynamicsowners’ equityx-axis
COOgroupthinkpaperless officey-axis
corporate charterHawthorne Effectparent company/corporationzero-base budget
corporate culturehead hunterparental leave
corporate social responsibilityHealth Insurance Portability and Accountability Actpaternity leave
cost of goods sold