5 P’s Model

5 P’s Model Concept: 5 P’s Model, developed by Mildred Golden, Chris J. White and Leslie A. Toombs, is a strategic management model that resorts to the…

5 S’s Model

5 S’s Concept: The expression Five S (or 5 S) designates a management tool developed in Japan around the decade of 50’s by Toyota, used a…

7 P’s Model

7 P’s Model Concept: 7 P’s Model, also known as “Extended Marketing Mix”, is a model introduced by Booms and Bitner and that expands the…

ABC Method

ABC Method Concept ABC method or System (Activity Based Costing) is an accountancy technique or method, developed by Robert Kaplan and Cooper at Harvard in the mid 80s being applied in analytic accounting with the aim to guarantee a correct attribution of all costs, including the indirect costs to activities that are in its origin. […]

Albrecht & Associates Model

Albrecht & Associates Model Concept Albrecht & Associates Model is a leadership evaluation model proposed by Albrecht & Associates, North American consultant specialized in the effectiveness improvement through organizational development. The model bases on the assumption that the leadership style depends from four factors: share of goals, team work, independence (or delegation level) and reward. […]

AMRCO Pre Approval Audit Model

AMRCO Pre Approval Audit Model AMRCO Pre Approval Audit Model arose at Amrco when was made an investment request from one of its departments of the amount of 50 million dollars, having been afterwards reported at Harvard Business Review by Robert Lambrix and by Surendra Singvhi, treasurer and planning director respectively. The models’ aim is […]

Ansoff Mold

Ansoff Mold Concept: Ansoff Mold, created by Igor Ansoff is a support model to the strategic planning, based on the business expansion and…

Arthur Young Sustained Growth Analysis Model

Arthur Young Sustained Growth Analysis Model Arthur Young Sustained Growth Analysis Model, created by Arthur Young & Co consultant consists on a formula the uses several variables of economic and financial scope and that seeks to show the company’s financial performance and provide the managers useful information for financial planning and decision  taking and for […]

BCG Bold

BCG Bold Concept: BCG Mold (from Boston Consulting Group) is another model, used mainly for the planning of businesses portfolios…

Bibeault Model

Bibeault Model Concept: Bibeault Model is a model developed by Donald Bibeault and that seeks to help the managers identify…

Bonoma Implementation Model

Bonoma Implementation Model Concept: Bonoma Implementation Model, developed by Thomas Bonoma, professor at Harvard Business School…

Cash Flow Map

Cash Flow Map Concept: Cash Flow Map is a financial demonstration that presents a group of cash entries and exits (availabilities) in an entity…

Contextual Surroundings

Contextual Surroundings Concept: Contextual surroundings refers to a group of elements external to the organization but…

Contribution Margin

Contribution Margin Concept: Contribution margin corresponds to the amount by which a company’s income exceeds its variable costs…

Cravens Model

Cravens Model Concept: Cravens Model consists on a marketing strategy mold that makes a connection between the marketing…

Delphi Method

Delphi Method Concept: Delphi method is a group decision taking method that is characterized by the fact that each group…

Douglas McGregor

Douglas McGregor was, according to several analysts, the author published the most complete book about human motivations. Two of his most important books are “Motivation and Personality” and “The Human Side of Enterprise”, published in 1954 and 1960, respectively. In his theory, McGregor identified two sets of conflictive assumptions that are made to the employees, […]

Dow-Corning Strategic Mold

Dow-Corning Strategic Mold Concept: Developed by the North American consultant Dow-Corning, this strategic mold has as main…

Ellsworth Financial Policies Analysis Model

Ellsworth Financial Policies Analysis Model was developed by Richard Ellsworth based on his studies about financial policies while a professor at Harvard Business School and in his previous experience as treasurer at Kaiser Aetna. The model’s aim is to improve the integration of financial policies and organizational strategy, increase the capacity of financial policy response […]

ERNST Growth/Liquidity Analysis Model

ERNST Growth/Liquidity Analysis Model Concept: ERNST Growth/Liquidity Analysis Model was developed by Harry Ernst from the North American…

Fiedler Leadership Model

Fiedler Leadership Model For Fielder it’s very difficult for a manager to change the management style with which had success. So, since the styles are relatively inflexible and since no style is appropriate for all situations, effective performance in a group can only be achieved attempting to adapt the manager to the situation or to […]

Graphic Standards Manual

Graphic Standards Manual Concept: Graphic standards manual is a document that contains a group of rules and recommendations that…

Hendon Negotiation Tactics Model

Hendon Negotiation Tactics Model Hendon Negotiation Tactic Model corresponds to a group of negotiation tactics identified and developed by professor Hendon at the University of Hawaii. These tactics should be used in the distributive negotiation, in which the aim is “split the cake” and the question is to be who will take the bigger piece. […]

Justice Model (Ethic)

Justice Model (Ethic)presentation: Justice Model is an ethic model for the decision taking that evaluates the decisions and…

Kohlberg Moral Development Model

Kohlberg Moral Development Model Presentation: Kohlberg moral development model can be used to explore questions referent to the way how…


Management Concept In spite of not being possible to find a universally accepted definition for this management concept and, on the other hand, despite this having developed a lot during the last century, there is some consensus referent to that this should mandatorily include a series of tasks that seek to guarantee the efficient allocation […]

Management Accountancy

Management Accountancy Concept: Management accountancy (also designated by analytical accountancy or also internal accountancy) is one of…

Management Behavioral School

Management Behavioral School Concept: The emerging of Behavioral School is a direct consequence of the Classic School limitations concerning…

Management by Activities

Management by Activities Concept: Management by Activities is a specific management type or style with a shorter time horizon and…

Management by Campaigns

Management by Campaigns Concept: Management by Campaign is a type of management with a very short time horizon and it’s many…

Management Classic School

Management Classic School Concept Management Classic School is thus called for being the first management school to emerge and to produce a specific literature dedicated to the organizations in general and companies in particular. It’s with the Classic School that are established some of the principles in which still today relies management, among which: authority […]

Management Control

Management Control Concept The expression management control includes a set of mechanisms or management systems used by an organization to assure that the behaviors and decisions of its employees are consistent with the organization’s goals and strategies. When correctly designed, management control systems influence the employees’ behaviors in the desired direction and, consequently, increase the […]

Management Levels

Management Levels Concept Depending on the hierarchy level occupied in the organization’s structure (which is coincident, usually, with the authority and responsibility level) management can be divided in general management (or top) and functional management. Can still be considered a third management level, normally, designated by the supervisors which corresponds to a category of managers […]

Management Teams (Book)

Management Teams: Book Summary “Management Teams: Why they succeed or fail” corresponds to the original title of the bestseller written by the British scholar Meredith Belbin in 1984 (in 2004 was published a second edition). The book is the result of observations and tests performed by the author during her cooperation with Henley Management College […]


Manager Concept: Manager is someone who belongs to a certain organization and who is responsible for the performance of duties trusted to…

Market Analysis

Market Analysis Concept: A market analysis consist of a study of the external surroundings of the company which allows the identification and…

Market Segmentation

Market Segmentation Concept Market segmentation consists on an analyses and identification process of groups of clients with homogeneous needs and preferences or with some homogeneity level. Through the segmentation process, the market is divided in groups of clients with similar needs and preferences (the called market segments), allowing that the company better adapts its marketing […]

Market Skimming

Market Skimming Concept The English expression market skimming designates a price strategy based on the maintenance of high prices as a way to position the company or a product at the top of the market. With a high prices level, only small market clusters with bigger purchase power, can have access. On the other hand, […]

Market Study

Market Study Concept The expression market study (generally consider as synonym of market search) designates a group of actions overlooking the data and information collection and analysis about the market in which the company takes action and/or intends to act. With these market studies companies seek not only to find opportunities and effective and/or potential […]

Market’s Corner

Market’s Corner Concept A Market’s Corner corresponds to a market’s segment built by a reduced number of consumers with homogeneous characteristics and needs and easily identifiable. Due to its small size, the market’s corners are usually neglected by big companies, being, hence, excellent opportunities for the small companies that by this can escape the domain […]


Marketing Concept Most people, when think about marketing, thinks generally in the 4 P’s of mix-marketing. However, the meaning of the term Marketing is much wider and designates an entire approach (or orientation) of the market which focuses in the identification of the client’s needs and preferences. Based on the information about these needs and […]

Marketing Strategy

The expression Marketing Strategy designates a group of marketing goals and plans, policies and actions developed to (…)


Marketing-mix Concept: Marketing-mix (or 4 P’s Model) is referent to the definition of the main variables of marketing action and…

Maslow Pyramid

Maslow Pyramid Concept Created by Abraham H. Maslow, and also known as the Pyramid of Needs, the Maslow Pyramid ranks the human needs in an ascendant scale with the aim to understand the people’s motivations. The needs described by Maslow are, by ascending order, the following: Physiologic Needs: represent the instinctive needs of survival such […]

Maslow, Abraham H.

Life and Work of Abraham H. Maslow: Abraham H. Maslow was one of the authors that investigated the most human motivations in general, being his main…


MBA Concept MBA is an English acronym for Master’s Degree in Business Administration and consists in a general education program and post-graduation in management and, usually, post professional experience and has an average length that can vary between 1 and 2 years. Most MBA’s are composed by a frame of mandatory courses and by a […]

McClelland Needs Theory

McClelland Needs Theory Presentation: Developed in the decade of 60 of the past century by David McClelland, McClelland Needs Theory is…

Mckinsey 7 S’s Model

Mckinsey 7 S’s Model Concept 7 S’s Model developed by McKinsey consultants starts from the assumption that a manager’s effectiveness is determined by the strategy and by the organization structure. In fact, the management practiced, organizations’ structure and the strategy followed are related among themselves through a complex network of seven characteristic factors of the […]


Merchandising Concept The term from English origin “Merchandising” designates a set of products and services presentation optimization techniques in the sales point. Merchandising’s development is largely due to the appearance of the free-service concept and to the exponential growth of products available in the market. Even though the merchandising techniques begun to be developed by […]


Mission Concept The organizations’ mission corresponds to the reason of being of the organization and forms the sum of all values, goals and organization intentions, or by other words, corresponds to the identification of the organizations’ business definition. Representing the identification of the organization itself and the justification for its reason to exist, mission forms […]

Moral Rights Model Concept (Ethic)

Moral Rights Model Concept (Ethic): Moral Rights Model is an ethic model for the decision taking that evaluates the decisions and behaviors, by its…

Six Sigma Model

Six Sigma Model Concept: Six Sigma is a quality management model, initially developed and implemented by Motorola in 1986 and…

SODA – Strategic Options Development and Analysis

SODA – Strategic Options Development and Analysis: SODA is the acronym for the English expression Strategic Options Development and Analysis and…

Utilitarian Model (Ethic)

Utilitarian Model (Ethic) Concept: Utilitarian model is an ethic model for decision taking that tries to evaluate the effect of certain…


V-Matrix Concept: V-Matrix, developed by Patrick McNamme, from University of Ulster, is used to evaluate the company’s strategies success…

Viral Marketing

Viral Marketing Concept: Viral Marketing (or viral publicity) corresponds to a marketing technique that explores technologies…

Vroom and Yetton Decisional Model

Vroom and Yetton Decisional Model Concept: Vroom and Yetton decisional model was created with the intent to help decide when and in…



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