INDEX

• Acceptance sampling table
• Accountant’s profit
• Account payable
• Account payable turnover ratio (APT)
• Account receivable
  • aging
  • cash discount to speed up collection
  • credit control
  • credit evaluation
  • current liabilities management
  • definition of
  • by number of days outstanding
  • turnover
• Account receivable aging
• Account receivable turnover (ART)
• Accruals
• Acid-test ratio (QR)
• Acquisition
• Activity ratios, see Operational ratios
• Actual to forecast (A/F) ratio method
• Advertising
  • characteristics of
  • definition of
  • expenditures by media type
  • types of media
• Alien corporation
• Anchor stores
• Angel investors
• Appraisal and evaluation
• Apprenticeship
• Assembly line
• Asset-based value
• Assets
• Authoritarian leader
• Average earnings after depreciation and taxes (AEADT)
• Average earnings multiple (AM)
• Average rate of return (ARR)

• Bad debt
• Balance sheet
  • balances of
  • basic accounting equation
  • cash flow cycle
  • components of
  • definition of
  • formula
  • owner’s equity
  • sample
• Balance sheet formula
• Barometric forecasting
• Basic accounting equation
• Bonus
• Book value
• Book value per share ratio (BVPS)
• Boutique layout
• Branding
• Brand name
• Break-even analysis
• Break-even graphics
• Break-even point
  • and change in price
  • desired profit and
  • non-cash charges and
  • and pre-determined profit
  • and revenue fluctuations
  • and shifts in cost
• Break-even quantity (BEQ)
• Break-even revenue (BER)
• Budgetary variance
  • small business
• Budgeting
  • flexible
  • in product quality
• Budgets
  • cash flow
  • control
  • definition of
  • operating
  • small business
  • types of
• Bulk-asset buying
• Bundling prices
• Business description
• Business grant
• Business harvesting, see Harvesting
• Business operation, see Operations
• Business outlets
  • comparatively shopped goods and services outlets
  • regular goods and services outlets
  • seasonal goods and services outlets
  • special goods and collectibles outlets
• Business ownership
  • cooperatives
  • corporation
  • joint venture
  • limited liability company
  • non-profit corporation
  • overview
  • partnership
  • professional service corporation
  • sole proprietorship
  • taxes and forms of
• Business plan
  • contents of
    • appendix
    • background
    • business description
    • confidentiality statement
    • elevator pitch
    • executive summary
    • financial plan
    • functional plans
    • management plan
    • market
    • marketing plan
    • mission statement
    • operational plan
    • product
    • table of contents
    • title page
    • vision statement
  • critical risks
  • definition of
  • environmental impact
  • financing
    • angel investors
    • debt
    • equity
    • venture capitalists
  • grooming of
    • PowerPoint slides
    • written text
  • importance and rationale of
  • internal
  • measures of control
  • milestone chart in
  • potential risks, preparation of response to
  • presentation of
  • reviewing of
  • startup
  • succession plan
  • SWOT analysis
  • types of
  • updating
  • working
• Business registration number (BRN)
• Business risk, in investment project
  • economic sources of
  • internal sources of
  • management methods for
  • methods of risk management
    • risk-adjusted discount rate
    • risk-adjusted returns
    • statistical adjustment
  • political sources of
  • social sources of
  • sources of
• Business startup
  • advantages of
  • disadvantages of
  • important steps for
  • legal requirements of
  • new-new project
  • new-old project
• Business strategies
  • cost minimization
  • niche creation
  • product differentiation
• Business valuation
  • business-related factors in
  • definition of
  • overview
  • price–earnings ratio in
  • techniques for
    • capitalization approach
    • first Chicago method
    • multiplier approach
    • traditional venture capital method
  • tools for
    • book value of assets and shares
    • capitalization of variables
    • market price of shares
• Business value
  • asset-based value
  • capitalized earnings–based value
  • cash flow–based value
  • financial ratios–based value
  • market-based value
• Buy-in
• Buy-out

• Capital Asset Pricing Model (CAPM)
• Capital budgeting
• Capital expenditures
• Capitalized earnings–based value
• Capitalized rate of return
• Capital rationing
• Capital structure
  • debt capital
    • definition of
    • intermediate debt
    • long-term debt
    • short-term debt
  • debt versus equity financing
  • definition of
  • EBIT–EPS approach to
  • equity capital
  • Modigliani–Miller approach to
  • optimal
  • risk indication
  • three plans for
  • traditional approach to
• Carrying cost
• Cash
  • in checking and saving accounts
  • definition of
  • on hand
  • petty
  • required minimum
• Cash accounts
  • checking
  • objectives of
  • saving accounts
• Cash balances
• Cash–current liabilities ratio (CCL)
• Cash cycle
• Cash discount, for prompt payments
• Cash flow
  • cash inflow
  • cash outflow
  • cycle of
  • definition of
  • diagram of
  • net
  • net income (profit) and
• Cash flow–based value
• Cash flow budget
• Cash flow per share ratio (CFPS)
• Cash inflows (CIF)
• Cash management
  • cash balances
  • required minimum cash
  • strategy for
• Cash on hand
• Cash outflows (COF)
• Cash turnover
• C-corporations
• Certainty-equivalent (CE) amount
• Certainty-equivalent coefficient
• Classified advertisement
• Closing
• Cobranding
• Coefficient of variation
• Collection float
• Collection period (CP)
• Commercial papers
• Commissions
• Comparatively shopped goods and services outlets
• Compensating balances
• Compensation and benefits
  • bonus
  • commissions
  • family and medical leave
  • job benefits
  • job incentives
  • optional benefits
  • regular payments
  • required benefits
  • social security
  • spiff payments
  • unemployment compensation
  • worker’s compensation
• Competitor’s matching prices
• Composite index
• Confidentiality statement
• Conforming projects
• Consolidation
• Consumer loyalty
• Contribution margin (CM)
• Control chart
• Controlled disbursement methods
• Control quality
  • statistical methods to
  • statistical process control
• Conversion franchise
• Cooperatives
• Copyright
• Core charge prices
• Corporate finance
• Corporation
  • advantages of
  • alien
  • board of directors in
  • capital in
  • C-corporations
  • certificate of
  • definition of
  • disadvantages of
  • domestic
  • double taxation in
  • foreign
  • justifications for creation of
  • liability in
  • longevity in
  • S-corporations
  • shareholders and
• Cost minimization
• Cost of financing (COF)
• Cost-reduction projects
• Costs, inventory
  • holding
  • ordering
• Cost–volume–profit analysis
  • break-even quantity
  • break-even revenue
  • contribution margin
  • definition of
  • objective of
  • total cost
  • total revenue
• Credit control
• Credit evaluation
  • FICO score
  • five Cs of
    • capacity
    • capital
    • character
    • collateral
    • condition
• Crossover point
• Crossover rate
• Cross training
• Cumulative discount
• Current assets
• Current liabilities
• Current liabilities management
• Current ratio (CR)
• Customer contact businesses
  • high
  • low
• Customers, target
• Customer’s place

• Debenture
• Debt–asset ratio (D/A)
• Debt capital
  • definition of
  • intermediate debt
  • long-term debt
  • short-term debt
• Debt–equity ratio (D/E)
• Debt financing
• Debt ratios
  • debt–asset ratio
  • debt–equity ratio
  • operating income-fixed payments ratio
  • solvency ratio
  • times interest earned ratio
• Decision tree
• Degree of combined leverage (DCL)
• Degree of financial leverage (DFL)
• Degree of operating leverage (DOL)
• 360-Degree technique
• Delegation of authority
• Delphi method
• Demand goods
• Democratic leader
• Depreciation
• Design patent
• Dictionary of Occupational Titles (DOT)
• Diffusion index
• Directing
• Disbursement float
• Discipline
• Discount factor, value for discount rates and periods
• Distribution channels
  • definition of
  • determinants of
• Divestiture
• Dividend per share (DPS)
• Dividend yield ratio (DY)
• Domestic corporation
• Double taxation
• Downtown stores
  • and vendors
• Due diligence
  • definition of
  • steps of
• Dumping prices
• DuPont model
  • basic premise of
  • net profit margin in
  • objectives of
  • return on equity in

• Earning power
  • definition of
  • equation of
  • profitability and
  • status of
• Earnings after interests and taxes (EAIT)
• Earnings after taxes
• Earnings before interest, taxes, depreciation, and amortization (EBITDA)
• Earnings before interests and taxes (EBIT)
• Earnings multiple
• Earnings per share ratio (EPS)
• Economic order quantity (EOQ)
  • annual carrying cost
  • annual ordering cost
  • annual total cost
  • objective of
  • for production-run model
  • for quantity discount
• Economic profit
• Effectiveness
• Efficiency ratios, see Profitability ratios
• Electronic Fund Transaction (EFT)
• Elevator pitch
• Employee attendance and tardiness
• Employee evaluation
• Employee exit rate
• Employee Stock Option Plan (ESOP)
• Employee Stock Ownership Plan (ESOP)
• Employees training
  • apprenticeship
  • cross training
  • education
  • e-training
  • field rotation
  • internship
  • lectures, workshops, and conferences
  • methods of
  • on-the-job training
  • role playing
• Employee’s Withholding Allowance Certificate
• Employer identification number (EIN)
• Employment agencies
• Employment-related taxes
  • income tax
  • social security and medicare taxes
  • unemployment tax
  • worker’s compensation
• Enterprise zones
• Entrepreneur
  • characteristics of successful
  • definition of
  • partnership in start up new business
  • versus manager/owner
• Entrepreneurial business
• Entrepreneurial finance
  • definition of
  • highlights of
  • versus corporate finance
• Entrepreneurial management, basic
  • business strategies
    • cost minimization
    • niche creation
    • product differentiation
  • controlling
  • organizing
    • delegation of authority
    • functional departmentalization
    • organizational structures, types of
    • range of control
    • task defining
  • overview
  • planning
    • concepts of
    • process
  • providing directions
    • leadership and leaders role in
  • staffing
• Entrepreneurship
  • definition of
  • leadership and
  • and management phases
  • new business ideas and
  • stages of
    • development, start up, and early growth
    • increasing growth and maturity
    • steps for
  • versus management
• Equity capital
• Equity financing
• E-training
• Existing business, buying of
  • advantages of
  • disadvantages of
  • due diligence
• Expansive projects
• Expected payoff
• Explicit cost
• Explicit period
• Expropriation risk

• “Factoring”
• Fair, Isaac, and Company (FICO) score
• Family business
  • categories
  • challenging issues in
  • definition of
  • human resources challenge for
  • involvement in
  • survival of
• Family and medical leave
• Family and Medical Leave Act (FMLA)
• Finance
• Financial Accounting Standards Board (FASB)
• Financial audit
• Financial forecasting
  • barometric
  • basic steps of
  • Delphi method for
  • market research for
  • models of
    • judgmental models
    • non-structural models
    • qualitative models
    • quantitative models
    • structural models
  • opinions and polls for
  • role of
  • smoothing techniques
    • exponential smoothing model
    • simple moving average method
    • weighted moving average
  • surveys for
  • testing accuracy
    • mean absolute deviation check
    • mean absolute percent error check
    • root-mean-square error check
  • time series analysis
    • actual to forecast ratio method
    • adjustment for seasonality
    • cyclical fluctuations
    • decomposition process
    • dummy variables method
    • fitting of
    • random changes
    • seasonal variations
    • secular trend
    • simple average of errors method
    • time series and data variations
• Financial leverage
  • definition of
  • degree of
  • trading on equity in
• Financial management
• Financial management, of working capital
  • account payable and trade discounts
  • account receivable
    • aging
    • cash discount to speed up collection
    • credit control
    • credit evaluation
    • current liabilities management
    • definition of
    • by number of days outstanding
    • turnover
  • cash management
    • cash balances
    • required minimum cash
    • strategy for
  • marketable securities management
• Financial plan
• Financial ratios–based value
• Financial statement analysis
  • horizontal analysis
  • parties benefited by
  • ratio analysis
    • debt ratios
    • liquidity ratios
    • market-based ratios
    • operational ratios
    • profitability ratios
  • vertical analysis
• Financial statements
  • analysis of. See also Financial statement analysis
    • horizontal analysis
    • parties benefited by
    • vertical analysis
  • balance sheet
    • balances of
    • basic accounting equation
    • cash flow cycle
    • components of
    • definition of
    • formula
    • owner’s equity
    • sample
  • definition of
  • DuPont model
  • income–expenses statement
    • dividend per share in
    • earnings before interests and taxes
    • earnings per share in
    • in-resources
    • net income in
    • out-resources
    • sample
  • overview
  • ratio analysis. See also Ratio analysis
    • debt ratios
    • liquidity ratios
    • market-based ratios
    • operational ratios
    • profitability ratios
• Firm’s collaterals
• Firm’s own business taxes
• Fixed assets
• Fixed asset turnover ratio (FAT)
• Fixed cost (FC)
• Flexible budgeting
• Floats
  • collection
  • controlled disbursement methods for
  • definition of
  • disbursement
  • overdraft-zero balance account
  • playing
  • techniques
• Focus group
• Forecast
  • exponential smoothing
  • membership
  • sales
• Forecast horizon
• Foreign corporation
• Formal organization
• Franchise
  • advantages of
  • business format
  • conversion
  • definition of
  • disadvantages of
  • legal aspect of
  • product distribution
  • 1979 Rule 436
  • trade name
  • types of
• Franchise Disclosure Document (FDD)
• Franchisee
• Franchisor
  • advantages for
  • disadvantages for
• Franchisor’s Disclosure
• Free cash flow (FCF)
• Free pattern layout
• Freestanding and open shopping plazas
• Functional departmentalization
• Functional plans
• Function (process) layout

• Gantt chart
• General partnership (GP)
• Goal
• Going public
• Greek alphabet
• Grid layout
• Grievances and complaints
• Grocery store layout
• Gross profit
• Gross profit margin (GPM)
• Gross profit margin ratio (GPMR)
• Gross working capital (GWC)

• Harvesting
  • definition of
  • divestiture
  • leveraged buyout and
  • management buyout and
  • strategies for
    • acquisition
    • going public
    • outright sale
    • systematic liquidation
• Help wanted signs
• Higher value prices
• High involvement goods
• Hiring
  • employees training
    • apprenticeship
    • cross training
    • e-training
    • internship
    • methods of
  • legal side of employment
• Holding companies
• Holding cost
• Home business
  • advantages of
  • definition of
  • disadvantages of
  • reasons for
• Human resource management
  • employee attendance and tardiness
  • employee exit rate and
  • grievances and complaints in
  • job analysis
    • job application
    • job description
    • job satisfaction
    • job specification
  • material waste and
  • overview
  • personnel planning
    • appraisal and evaluation
    • compensation and benefits
    • discipline system
    • diversity and empowerment in labor market
    • hiring and orienting
    • human resources challenge for family business
    • recruiting
    • screening and selecting
    • terminating
  • work accidents and

• Implicit cost
• Implicit period
• Impulse goods
• Income
• Income–expense statement
• Income–expenses statement
  • dividend per share in
  • earnings before interests and taxes
  • earnings per share in
  • in-resources
  • net income in
  • out-resources
  • sample
• Income tax
• Independent projects
• Informal organization
• Initial public offering (IPO)
• Intermediate debt
• Internal business plan
• Internal rate of return (IRR)
  • definition of
  • versus NPV
• Internal Revenue Service (IRS)
• Internet applications
• Internship
• Interval ratio (InR)
• Inventory
  • ABC analysis of
  • costs
    • holding
    • ordering
  • definition of
  • economic order quantity
    • annual carrying cost
    • annual ordering cost
    • annual total cost
    • objective of
    • for production-run model
    • for quantity discount
  • functions
  • just-in-time inventory system
  • reorder point
    • lead time
    • safety stock level, determination of
    • service level in
• Inventory cost
  • holding cost
  • ordering cost
• Inventory turnover ratio (ITR)
• Investment project evaluation
  • business risk and
    • management methods for
    • sources of
  • capital budgeting
  • cash flow in, patterns of
    • conventional pattern
    • non-annuity pattern
    • non-conventional pattern
  • decision-making in, approaches for
  • decision tree technique for
  • definition of
  • independent projects
  • investment purposes, categories of
  • mutually exclusive project
  • project selection in, steps for
  • scenario analysis
  • sensitivity analysis
  • simulation in
  • techniques for
    • average rate of return
    • capital rationing
    • crossover point
    • crossover rate
    • internal rate of return
    • net present value
    • NPV profile
    • payback period
    • profitability index
    • ranking reversal
    • sophisticated methods
    • value-adjusted
  • types of
• Invoice price

• JIT inventory system
• Job analysis
  • job application
  • job description
  • job satisfaction
  • job specification
• Job application
• Job benefits
• Job description
• Job incentives
• Job satisfaction
• Job specification
• Joint venture
• Judgmental models
• Just-in-time (JIT)

• Laissez-Faire leader
• Layout
  • convenient store
  • definition of
  • environmental considerations in
  • exterior/interior considerations in
  • function (process)
  • grocery store
  • manufacturing
  • one-spot
  • product line
  • retail
    • boutique layout
    • free pattern layout
    • grid layout
    • self-service layout
  • service
  • sight, sound, and smell considerations in
  • wholesale
• Leader
  • authoritarian
  • democratic
  • Laissez-Faire
• Leadership
  • definition of
  • responsibility of
  • types of
• Leading economic indicators (LEI)
• Leverage
  • definition of
  • financial
  • operating
  • total or combined
• Leveraged buyout (LBO)
• Leverage ratios, see Debt ratios
• Liabilities
• Limited liability company (LLC)
• Limited liability partnership (LLP)
• Limited partnership (LP)
• Line of credit
• Line organization
• Lining prices
• Liquidation value
• Liquidity
• Liquidity ratios
  • acid-test ratio
  • cash–current liabilities ratio
  • current ratio
  • interval ratio
  • net working capital ratio
• LLC Operating Agreement
• Locations
  • overview
  • production plant
  • retail outlet
    • downtown stores and vendors
    • freestanding and open shopping plazas
    • shopping malls
  • selection of, factors affecting
    • clustered industry
    • competitive businesses
    • complementary businesses
    • demographic characteristics
    • enterprise zones
    • general factors
    • local incentives
    • operating cost
    • personal preference
    • proximity to right market
    • quality of life
    • resource availability and access
    • rules and regulations
    • specific factors
    • utilities and services availability
    • welcoming community
  • service outlet
  • site alternatives
    • downtown area
    • at home
    • shopping plazas and malls
    • throughout neighborhoods
  • site selection
    • adequate and proper parking
    • expansion consideration
    • good visibility
    • high customer contact businesses
    • low customer contact businesses
    • quantitative measures
    • radius of trading area
  • types of business outlets
    • comparatively shopped goods and services outlets
    • regular goods and services outlets
    • seasonal goods and services outlets
    • special goods and collectibles outlets
  • wholesale outlet
• Long-term debt
• Long-term effectiveness
• Long-term liabilities
• Low involvement goods

• Magnuson–Moss Act of 1975
• Management
• Management buyout (MBO)
• Management by objectives
• Management plan
• Manufacturing layout
• Market
  • definition of
  • target
• Marketable securities
  • common
  • definition of
  • motives of
  • treasury bills
  • treasury bond
  • treasury instruments
  • treasury notes
• Marketable securities management
• Market-based ratios
  • book value per share ratio
  • cash flow per share ratio
  • dividend yield ratio
  • earnings per share ratio
  • payout ratio
  • price–book value ratio
  • price–earnings–growth ratio
  • price–earnings ratio
  • price/sales ratio
  • Tobin’s Q
• Market-based value
• Market feasibility
• Marketing
  • and customer’s decisions
    • consumer loyalty
    • evaluating alternatives
    • identifying needs/wants
    • making final choice
    • post-purchase stage
    • searching and collecting information on
  • definition of
  • marketing mix
  • objectives of
  • place in
    • channels of distribution and
    • for storage
    • transportation and
  • plan
  • price in
    • competitor’s matching
    • core charge
    • higher value
    • lining
    • peak and off-peak
    • penetration and dumping
    • prestige
    • pricing policy
    • psychological
    • skimming
    • sliding
    • strategies
    • two-part tariff
    • tying and bundling
  • product in. See also Product
    • commercialization of
    • life cycle
    • total
  • promotion
    • advertising
    • definition of
    • personal selling
    • publicity
    • public relations
    • sales
    • strategy
  • research, see Marketing research
  • strategy
  • target market tactic
• Marketing mix
• Marketing plan
• Marketing research
  • definition of
  • face-to-face interview in
  • mail survey in
  • observational surveys in
  • phone survey in
  • primary data in
  • questionnaire for
  • secondary data in
• Marketing strategy
• Market mix
• Market niche
• Market price of shares
• Market research
• Market risk
• Market share
• Market value
• Markup
• Master limited partnership (MLP)
• Master partner
• Material requirements planning (MRP)
• Material waste
• Mean absolute deviation (MAD)
• Mean absolute percent error (MAPE)
• Merger
• Meritocracy
• Merit rating
• Milestone chart
• Mission statement
• Modigliani–Miller approach
• Mutually exclusive project

• National Bureau of Economic research (NBER)
• National Federation of Independent Business Foundation
• Needed fund, and change in sales
• Nepotism
• Net cash flow
• Net Cost Rate Factor (NCRF)
• Net gain (NG)
• Net income
• Net present value (NPV)
  • profile
  • versus IRR for mutually exclusive projects
• Net profit
  • steps to estimate
• Net profit margin (NPM)
• Net working capital (NWC)
• Net working capital ratio (NWCR)
• Net worth
• New business, starting, see Business startup
• New business ideas
  • definition of
  • nature of
  • sources of
    • accidents, incidences, and failures
    • changes in economic, social, and political norms
    • demographic trends and projected demand
    • family’s business tradition
    • necessity and need to change
    • personal interests and hobbies
    • savvy entrepreneurs
    • workplace and previous experience
• New-new project
• New-old project
• New profit margin ratio (NPMR)
• Niche creation
• Non-cash charges, and break-even point
• Non-profit corporation (NPC)
• Notes payable
• NPV profile

• Objective
• Off-peak prices
• One-spot layout
• On-the-job training (OTJ)
• Operating budget
• Operating income
• Operating income-fixed payments ratio (OYFP)
• Operating leverage
  • and business risk
  • definition of
  • degree of
  • fixed cost and
• Operating profit
• Operating profit margin ratio (OPMR)
• Operational efficiency
• Operational ratios
  • account payable turnover ratio
  • account receivable turnover ratio
  • fixed asset turnover ratio
  • inventory turnover ratio
  • total asset turnover ratio
• Operations
  • definition of
• Operations management
  • material and supplies
  • product quality
    • acceptance sampling for
    • budgeting
    • control chart for
    • quality control
    • statistical methods to control quality
• Optimal input production (OIP)
• Ordering cost
• Organizational structures
  • formal organization
  • informal organization
  • line organization
  • pyramid organization
• Organizing
  • delegation of authority
  • functional departmentalization
  • organizational structures, types of
  • range of control
  • task defining
• Orientation
• Other people’s money (OPM)
• Outright sale
• Overdraft-zero balance account
• Owner’s equity (OE)
• Owner’s taxes

• Packaging and labeling
• Partnership
  • advantages of
  • definition of
  • disadvantages of
  • general
  • information in standard contract of
  • limited
  • limited liability
  • master partner
  • partner in
    • dormant
    • nominal
    • responsibilities of
    • rights of
    • secret
    • senior and junior
    • silent
    • types of
• Par value
• Pass-through forms
• Payoff matrix
• Payout ratio (PYOR)
• Peak prices
• Penetration prices
• Performance appraisal
• Permanent working capital
• Personal finance
• Personal selling
• Personnel planning
  • appraisal and evaluation
  • compensation and benefits
    • bonus
    • commissions
    • family and medical leave
    • job benefits
    • job incentives
    • optional benefits
    • regular payments
    • required benefits
    • social security
    • spiff payments
    • unemployment compensation
    • worker’s compensation
  • definition of
  • discipline system
  • diversity and empowerment in labor market
  • hiring and orientation
    • employees training
    • legal side of employment
  • human resources challenge for family business
  • recruitment
    • classified advertisement for
    • employment agencies in
    • external sources
    • help wanted signs in
    • internal sources
    • internet applications
    • schools and internship programs and
  • screening and selection
    • checking references and background
    • interviewing applicant
    • reliability of applicant
    • reviewing application packages
    • testing applicants
    • validity of applicant
  • termination
• Petty cash
• Piggy-backing
• Place
  • definition of
  • distribution channels and
    • definition of
    • determinants of
  • for storage
  • transportation and
• Plan
• Planning
  • concepts of
  • definition of
  • process
• Planning period
• Planning process
• Plant patent
• PL-statement
• Policy
• Potential share of sales (PSS)
• Precautionary balances
• Predatory dumping
• Prepaid expenses
• Prestige prices
• Price–book value ratio (PBVR)
• Price–earnings–growth ratio (PEG)
• Price negotiation
• Prices
  • competitor’s matching
  • core charge
  • higher value
  • lining
  • peak and off-peak
  • penetration and dumping
  • prestige
  • pricing policy
    • company and
    • cost and
    • market and
  • psychological
  • skimming
  • sliding
  • strategies
  • two-part tariff
  • tying and bundling
• Price/sales ratio (P/S)
• Pricing-earnings ratio (P/E)
• Pricing strategy
• Procedures
• Product
  • commercialization of
  • life cycle
    • decline stage
    • development stage
    • growth stage
    • introduction stage
    • maturity stage
    • saturation stage
  • total
    • branding of
    • copyright of
    • packaging and labeling of
    • patent of
    • trade dress
    • warranty of
• Product commercialization
• Product differentiation
• Product distribution franchise
• Product infringement
• Production plant locations
• Production-run model, EOQ for
• Productivity and product quality
• Product life cycle
  • decline stage
  • development stage
  • growth stage
  • introduction stage
  • maturity stage
  • saturation stage
• Product line layout
• Product patent
• Product quality
  • acceptance sampling for
  • budgeting
  • control chart for
  • quality control
  • statistical methods to control quality
• Professional service corporation (PSC)
• Profit
  • accountant’s
  • break-even point and desired
  • and cash flow
  • definition of
  • and earning power
  • economic
  • explicit cost and
  • gross
  • implicit cost and
  • net
  • operating
  • planning for
  • timing for collecting
    • break-even point
    • cost–volume–profit analysis and
• Profitability (PT), see Profit
• Profitability index (PI)
• Profitability ratios
  • gross profit margin ratio
  • new profit margin ratio
  • operating profit margin ratio
  • return on equity ratio
  • return on investment ratio
  • sales–asset ratio
  • sales–net working capital
• Profit and loss report
• Profit margin
• Profit planning
• Profit-risk manipulation
• Profit sharing
• Pro forma analysis
• Pro forma balance sheet
  • as generated by using sales
  • one year
  • and sales ratio
• Pro forma income statement
• Pro forma statement
  • balance sheet
  • income statement
  • one year
  • for startup venture
• Project evaluation techniques
  • average rate of return
  • capital rationing
  • crossover point
  • crossover rate
  • internal rate of return
  • net present value
    • profile
    • versus IRR for mutually exclusive projects
  • NPV profile
  • payback period
  • profitability index
  • ranking reversal
  • sophisticated methods
  • value-adjusted
• Project life cycle
• Promissory notes
• Promoting
• Promotion
  • advertising
    • characteristics of
    • definition of
    • expenditures by media type
    • types of media
  • definition of
  • personal selling
  • publicity
  • public relations
  • sales
  • strategy
• Promotional mix
• Promotional strategy
• Prospecting
• “proxy”
• Psychological prices
• Publicity
• Public relations (PR)
• Purchasing
  • bulk-asset buying
  • buy-in option in
  • buy-out option
  • final steps in
  • price negotiation in
  • take-over option in
• Pure franchise
• “push money”
• Pyramid organization

• Quality control
• Quantity discount
  • definition of
  • economic order quantity

• Range of control
• Ranking reversal
• Ratio analysis
  • debt ratios
    • debt–asset ratio
    • debt–equity ratio
    • operating income-fixed payments ratio
    • solvency ratio
    • times interest earned ratio
  • liquidity ratios
    • acid-test ratio
    • cash–current liabilities ratio
    • current ratio
    • interval ratio
    • net working capital ratio
  • market-based ratios
    • book value per share ratio
    • cash flow per share ratio
    • dividend yield ratio
    • earnings per share ratio
    • payout ratio
    • price–book value ratio
    • price–earnings–growth ratio
    • price–earnings ratio
    • price-sales ratio
    • Tobin’s Q
  • operational ratios
    • account payable turnover ratio
    • account receivable turnover ratio
    • fixed asset turnover ratio
    • inventory turnover ratio
    • total asset turnover ratio
  • profitability ratios
    • gross profit margin ratio
    • new profit margin ratio
    • operating profit margin ratio
    • return on equity ratio
    • return on investment ratio
    • sales–asset ratio
    • sales–net working capital
• Recruitment
  • classified advertisement for
  • employment agencies in
  • external sources
  • help wanted signs in
  • internal sources
  • internet applications
  • schools and internship programs and
• Regular goods and services outlets
• Reilly’s law of retail gravitation
• Renewal projects
• Reorder point (ROP)
  • lead time
  • safety stock level, determination of
  • service level in
• Replacement projects
• Replacement value
• Resale number
• Resource acquisition
• Retailer’s cost
• Retail layout
  • boutique layout
  • free pattern layout
  • grid layout
  • self-service layout
• Retail outlet locations
  • downtown stores and vendors
  • freestanding and open shopping plazas
  • shopping malls
• Return on equity
  • effect of interest rate on
  • in firms facing different rate of return
• Return on equity (ROE)
• Return on equity ratio (ROER)
• Return on investment ratio (ROIR)
• Risk. See also Business risk
  • definition of
  • expropriation
  • market
  • sources of
• Risk-adjusted discount rate (RADR)
• Risk-adjusted returns
• Risk management
  • definition of
  • methods of
    • risk-adjusted discount rate
    • risk-adjusted returns
    • statistical adjustment
• Risk premium
• Road show
• Root-mean-square error (RMSE)

• Safety motive
• Safety stock
• Sales–asset ratio (SAR)
• Sales budget
• Sales–net working capital (SNWC)
• Sales promotion
• Sales ratio, and pro forma balance sheet
• Sales taxes
• Scenario analysis
• Schools and internship programs
• S-corporations
• Screening and selection, of employee
  • checking references and background
  • interviewing applicant
  • reliability of applicant
  • reviewing application packages
  • testing applicants
  • validity of applicant
• Seasonal goods and services outlets
• Secured sources
• Self-service layout
• Sensitivity analysis
• Server’s place
• Service layout
• Service level, in ROP
• Service outlet locations
• Setup cost
• Shopping malls
• Short-term bank loan
• Short-term debt
• Simulation
• Single equivalent discount (SED)
• Site alternatives
  • downtown area
  • at home
  • shopping plazas and malls
  • throughout neighborhoods
• Site selection
  • adequate and proper parking
  • customer contact businesses
    • high
    • low
  • expansion consideration
  • good visibility
  • quantitative measures
    • potential share of sales
    • Reilly’s law of retail gravitation
  • radius of trading area
• Skimming prices
• Sliding prices
• Small business
  • advantages of
  • definition of
  • disadvantages of
  • failure rates of
  • by industry in the United States
  • options
  • owned by minorities in selected sectors
  • reversing disadvantages of
  • significance of
  • size standards for
  • survival rates of
• Small Business Administration (SBA)
• Small Business Innovation Research (SBIR)
• Small Business Technology Transfer (STTR)
• Social security
• Social security and medicare taxes
• Sole proprietorship
  • advantages of
  • definition of
  • disadvantages of
• Solvency ratio (Sol)
• Special goods and collectibles outlets
• Speculative balances
• Speculative motive
• Spiff payments
• Spontaneous sources
• Staffing
• Staffing plan
• Standard deviation
• Standard normal distribution function, values of
• Startup business plan
• Start-up cost budget
• States of nature
• Strategic plan
• Strategy
• Succession plan
• Survey of Consumer Confidence (SCC)
• Surveys of Business Executives (SBE)
• Surveys of Consumer’s Expenditures (SCE)
• Surveys of Inventory Changes and Sales Expectations (SICSE)
• SWOT analysis
• Systematic liquidation

• Tactical plans
• Tactic to differentiate
• Take-over
• Target customers
• Target market
• Tax avoidance
• Taxes
  • considerations and strategies for
  • employment-related
    • income tax
    • social security and medicare taxes
    • unemployment tax
    • worker’s compensation
  • firm’s own business
  • and forms of business ownership
  • owner’s
  • paid under C-corporation versus S-corporation
  • sales
• Tax evasion
• Tax-improved corporations, see S-corporations
• Temporary working capital
• Termination
• Times burden earned (TBE)
• Time series analysis, for financial forecasting
  • actual to forecast ratio method
  • adjustment for seasonality
  • cyclical fluctuations
  • decomposition process
  • dummy variables method
  • fitting of
  • random changes
  • seasonal variations
  • secular trend
  • simple average of errors method
  • time series and data variations
• Times interest earned (TIE)
• Times interest earned ratio (TIE)
• Tobin’s Q
• Total asset turnover (TAT)
• Total asset turnover ratio (TAT)
• Total cost (TC)
• Total on-credit sales (TCS)
• Total or combined leverage
• Total product
  • branding of
  • copyright of
  • packaging and labeling of
  • patent of
  • trade dress
  • warranty of
• Total quality management (TQM)
• Total revenue (TR)
• Trade credit
• Trade discount
  • cash discount for prompt payments
  • cumulative discount
  • definition of
  • quantity discount
• Trade dress
• Trademark
• Trade name franchise
• Trading on equity
• Transaction balances
• Transaction motive
• Transferring
• Transportation and
• Treasury bills
• Treasury bond
• Treasury instruments
• Treasury notes
• Turnkey franchise
• Two-part tariff prices
• Tying prices

• Uncertainty see Business risk
• Unemployment compensation
• Unemployment tax
• Uniform Commercial Code (UCC)
• Uniform Franchise Offering Circular (UFOC)
• Uniform Partnership Act (UPA)
• Unsecured sources
• Upgrading
• 1120-US Corporate Income Tax Return form
• Utility patent

• Value of residual (RES)
• Variable cost (VC)
• Venture capital firms
• Venture capitalists
• Vision statement

• Warranty
• W-2 form
• Wholesale layout
• Wholesale outlet locations
• Work accidents
• Worker’s compensation
• Working business plan
• Working capital
  • definition of
  • financial management of, see Financial management, of working capital
  • and financing strategies
    • aggressive approach
    • balanced approach
    • conservative approach
  • gross
  • net
  • permanent
  • and profit-risk manipulation
  • temporary
• Working capital management