The term ARPU (Average Revenue Per Unit) is an economical indicator used in company’s economical and financial analyses and seeks to evaluate the (…)

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 […]

Asch Experiments Concept: Asch Experiments, developed by Solomon Asch, consists of a meeting with groups of seven or eight people to…

Assets Concept: Assets is an accountancy concept that represents the group of all goods and rights, tangible or intangible, held by a certain individual or…

Assets Rotation Ratio Concept Assets rotation ratio or indicator is an activity ratio that seeks to measure the efficiency level with which the company is using its assets. The higher the assets rotation ratio value, bigger the efficiency with which the company is creating sales. Assets rotation ratio is calculated by the division of the […]

Audit Concept The term audit designates an activity of lifting, analysis and detailed and systematic procedures’ evaluation, internal practices and routines of an organization as a way to find objective evidence of the accordance relatively to a certain pattern or goal, whether this being ruled by internal policies, external policies or even legal requirements. Audits […]

Authority concept is related with the hierarchy concept and corresponds to the power of leading the others and taking them to act as desired and (…)

Available Income Concept: Available Income corresponds to the income which the overall families of a certain economy have available to…

Average Payments Period Concept Average Payments Period is an activity indicator that seeks to measure the efficiency level with which the company is managing its suppliers payments. The bigger the average payments term, bigger its payment terms negotiation capacity but can also mean difficulties in the fulfillment of the agreed terms. Average payments period is […]

Average Receipts Period Concept Average Receipts Period is an activity indicator that seeks to measure the efficiency level with which the company is managing its clients credit. The bigger the average receipts term, lower is the credit policy efficiency. Average receipt period is calculated by the division of the average amount of clients credit by […]