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  2. Business Process Model and Notation - Wikipedia

    en.wikipedia.org/wiki/Business_Process_Model_and...

    A BPMN model can be transformed into an EPC model. Conversely, an EPC model can be transformed into a BPMN model with only a slight loss of information. [9] A study showed that for the same process, the BPMN model may need around 40% fewer elements than the corresponding EPC model, but with a slightly larger set of symbols.

  3. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.

  4. Revenue model - Wikipedia

    en.wikipedia.org/wiki/Revenue_model

    A revenue model identifies which revenue source to pursue, what value to offer, how to price the value, and who pays for the value. [1] It is a key component of a company's business model. [2] A revenue model primarily identifies what product or service will be created and sold in order to generate revenues.

  5. Capital asset pricing model - Wikipedia

    en.wikipedia.org/wiki/Capital_asset_pricing_model

    An estimation of the CAPM and the security market line (purple) for the Dow Jones Industrial Average over 3 years for monthly data.. In finance, the capital asset pricing model (CAPM) is a model used to determine a theoretically appropriate required rate of return of an asset, to make decisions about adding assets to a well-diversified portfolio.

  6. Accounting constraints - Wikipedia

    en.wikipedia.org/wiki/Accounting_constraints

    Accounting constraints (also known as the constraints of accounting) are the practical limitations and guidelines that influence how financial statements are prepared and interpreted. These constraints acknowledge that ideal accounting practices may need to be adjusted due to factors like the availability of reliable information, the cost of ...

  7. Accounting records - Wikipedia

    en.wikipedia.org/wiki/Accounting_records

    Accounting documents or document records regroup every document that plays a role in the preparation of financial statements for a company, like income statements and balance sheets. They include records of monetary transactions, assets and liabilities, ledgers, journals, etc. Accounting documents and records are the physical objects upon which ...

  8. Linear trend estimation - Wikipedia

    en.wikipedia.org/wiki/Linear_trend_estimation

    For example, detailed notes on the meaning of linear time trends in the regression model are given in Cameron (2005); [1] Granger, Engle, and many other econometricians have written on stationarity, unit root testing, co-integration, and related issues (a summary of some of the works in this area can be found in an information paper [2] by the ...

  9. Economic calculation problem - Wikipedia

    en.wikipedia.org/wiki/Economic_calculation_problem

    The model assumes that various sorts of information are given to the auctioneer or planning board. However, if not coordinated by a capital market, this information exists in a fundamentally distributed form, which would be difficult to utilize on the planners' part. If the planners decided to utilize the information, it would immediately ...