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  2. Throughput accounting - Wikipedia

    en.wikipedia.org/wiki/Throughput_accounting

    Throughput Accounting is a management accounting technique used as the performance measure in the Theory of Constraints (TOC). [4] It is the business intelligence used for maximizing profits, however, unlike cost accounting that primarily focuses on 'cutting costs' and reducing expenses to make a profit, Throughput Accounting primarily focuses ...

  3. Performance measurement - Wikipedia

    en.wikipedia.org/wiki/Performance_measurement

    Operational standards often include pre-defined lists of standard performance measures. For example, EN 15341 [9] identifies 71 performance indicators, whereof 21 are technical indicators, or those in a US Federal Government directive from 1999—National Partnership for Reinventing Government, USA; Balancing Measures: Best Practices in Performance Management, August 1999.

  4. Management accounting - Wikipedia

    en.wikipedia.org/wiki/Management_accounting

    Management accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented.

  5. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Audit and Accounting Guidelines, which summarizes the accounting practices of specific industries (e.g. casinos, colleges, and airlines) and provides specific guidance on matters not addressed by FASB or the Governmental Accounting Standards Board (GASB).

  6. Factoring (finance) - Wikipedia

    en.wikipedia.org/wiki/Factoring_(finance)

    [1] [2] Sometimes the factor's charges paid by the seller (the factor's "client") covers a discount fee, additional credit risk the factor must assume, and other services provided. [13] The factor's overall profit is the difference between the price it paid for the invoice and the money received from the debtor, less the amount lost due to non ...

  7. Accounting - Wikipedia

    en.wikipedia.org/wiki/Accounting

    Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]

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  9. Growth accounting - Wikipedia

    en.wikipedia.org/wiki/Growth_accounting

    Growth accounting decomposes the growth rate of an economy's total output into that which is due to increases in the contributing amount of the factors used—usually the increase in the amount of capital and labor—and that which cannot be accounted for by observable changes in factor utilization. The unexplained part of growth in GDP is then ...

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