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  2. IAS 14 - Wikipedia

    en.wikipedia.org/wiki/IAS_14

    In the latter case, the guiding principle is that segment reporting should be based on the information as provided to a company's management, also known as the 'management approach' or the 'through-the-eyes-of-management' principle. At the time IAS 14 was revised, the US Financial Accounting Standards Board adopted the management approach.

  3. Health Level 7 - Wikipedia

    en.wikipedia.org/wiki/Health_Level_7

    Every message has MSH as its first segment, which includes a field that identifies the message type. The message type determines the expected segment types in the message. [6] The segment types used in a particular message type are specified by the segment grammar notation used in the HL7 standards. The following is an example of an admission ...

  4. Strategic business unit - Wikipedia

    en.wikipedia.org/wiki/Strategic_business_unit

    A strategic business unit (SBU) in business strategic management, is a profit center which focuses on product offering and market segment. SBUs typically have a discrete marketing plan, analysis of competition, and marketing campaign, even though they may be part of a larger business entity.

  5. Responsibility center - Wikipedia

    en.wikipedia.org/wiki/Responsibility_center

    A responsibility center is an organizational unit headed by a manager, who is responsible for its activities and results. [1] In responsibility accounting, revenues and cost information are collected and reported on by responsibility centers.

  6. Segmenting-targeting-positioning - Wikipedia

    en.wikipedia.org/wiki/Segmenting-Targeting...

    In marketing, segmenting, targeting and positioning (STP) is a framework that implements market segmentation. [1] Market segmentation is a process, in which groups of buyers within a market are divided and profiled according to a range of variables, which determine the market characteristics and tendencies. [2]

  7. Activity-based management - Wikipedia

    en.wikipedia.org/wiki/Activity-based_management

    Activity-based management (ABM) is a method of identifying and evaluating activities that a business performs, using activity-based costing to carry out a value chain analysis or a re-engineering initiative to improve strategic and operational decisions in an organization.

  8. Business analytics - Wikipedia

    en.wikipedia.org/wiki/Business_analytics

    In healthcare, business analysis can be used to operate and manage clinical information systems. It can transform medical data from a bewildering array of analytical methods into useful information. Data analysis can also be used to generate contemporary reporting systems which include the patient's latest key indicators, historical trends and ...

  9. Gap analysis - Wikipedia

    en.wikipedia.org/wiki/Gap_analysis

    In management literature, gap analysis involves the comparison of actual performance with potential or desired performance. [1] If an organization does not make the best use of current resources, or forgoes investment in productive physical capital or technology, it may produce or perform below an idealized potential.