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  2. Performance appraisal - Wikipedia

    en.wikipedia.org/wiki/Performance_appraisal

    A performance appraisal, also referred to as a performance review, performance evaluation, [1] (career) development discussion, [2] or employee appraisal, sometimes shortened to "PA", [a] is a periodic and systematic process whereby the job performance of an employee is documented and evaluated. This is done after employees are trained about ...

  3. Performance-based contracting - Wikipedia

    en.wikipedia.org/wiki/Performance-based_contracting

    Performance-based contracting (PBC) is about buying performance, not transactional goods and services, through an integrated acquisition and logistics process delivering improved capability to a range of products and services. PBC is a support strategy that places primary emphasis on optimising system support to meet the needs of the user.

  4. Management accounting - Wikipedia

    en.wikipedia.org/wiki/Management_accounting

    Activity-based costing (ABC) recognizes that, in modern factories, most manufacturing costs are determined by the amount of 'activities' (e.g., the number of production runs per month, and the amount of production equipment idle time) and that the key to effective cost control is therefore optimizing the efficiency of these activities. Both ...

  5. Earned value management - Wikipedia

    en.wikipedia.org/wiki/Earned_value_management

    It was also planned that the project spends 50% of the approved budget and expects 50% of the work to be complete in the first six months. If now, six months after the start of the project, a project manager reports that he has spent 50% of the budget, one may presume that the project is perfectly on plan.

  6. SMART criteria - Wikipedia

    en.wikipedia.org/wiki/SMART_criteria

    S.M.A.R.T. (or SMART) is an acronym used as a mnemonic device to establish criteria for effective goal-setting and objective development. This framework is commonly applied in various fields, including project management, employee performance management, and personal development.

  7. Work breakdown structure - Wikipedia

    en.wikipedia.org/wiki/Work_breakdown_structure

    Example from MIL-HDBK-881, which illustrates the first three levels of a typical aircraft system [1]. A work-breakdown structure (WBS) [2] in project management and systems engineering is a breakdown of a project into smaller components.

  8. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    The general template of a cash flow statement is as follows: Cash Inflow - Cash Outflow + Opening Balance = Closing Balance. Example 1: in the beginning of September, Ellen started out with $5 in her bank account. During that same month, Ellen borrowed $20 from Tom. At the end of the month, Ellen bought a pair of shoes for $7.

  9. Enlisted Performance Report - Wikipedia

    en.wikipedia.org/wiki/Enlisted_Performance_Report

    An Enlisted Performance Report (EPR) is an evaluation form used by the United States Air Force. Instructions for constructing an EPR appear in chapter 3 of Air Force Instruction 36-2406: Officer and Enlisted Evaluation Systems. The EPR replaced the Airman Performance Report (APR) in the late 1980s. The EPR was replaced by the Enlisted ...

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