Accounting dictionary. 2014.
controllable investment — The capital employed that is controllable by a divisional manager. When calculating performance measures for a division it is important to ensure that only those assets and liabilities that a manager can influence are included. See controllable… … Big dictionary of business and management
controllable contribution — The sales revenue of a division less those costs that are controllable by the divisional manager (see controllable costs). Controllable contribution is the most appropriate measure of a divisional manager s performance. In practice, however, it… … Accounting dictionary
controllable contribution — The sales revenue of a division less those costs that are controllable by the divisional manager (see controllable costs). Controllable contribution is the most appropriate measure of a divisional manager s performance. In practice, however, it… … Big dictionary of business and management
controllability concept — The principle that managers should only be held responsible for controllable costs and controllable investment. This concept is often difficult to apply in practice. Many costs are not easily classified as either controllable or uncontrollable… … Accounting dictionary
controllability concept — The principle that managers should only be held responsible for controllable costs and controllable investment This concept is often difficult to apply in practice. Many costs are not easily classified as either controllable or uncontrollable and … Big dictionary of business and management
Marketing research — Marketing Key concepts Product marketing · Pricing … Wikipedia
Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… … Wikipedia
operations research — the analysis, usually involving mathematical treatment, of a process, problem, or operation to determine its purpose and effectiveness and to gain maximum efficiency. [1940 45, Amer.] * * * Application of scientific methods to management and… … Universalium
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
ship — shipless, adj. shiplessly, adv. /ship/, n., v., shipped, shipping. n. 1. a vessel, esp. a large oceangoing one propelled by sails or engines. 2. Naut. a. a sailing vessel square rigged on all of three or more masts, having jibs, staysails, and a… … Universalium
