Average Stocks Period Concept Average Stocks Period is an activity indicator that seeks to measure the efficiency level with which the company is managing its stock inventories. The bigger the average stocks period, lower is the stocks management efficiency. Average stocks period is calculated by the division of the average amount of stocks by the […]

Balance Sheet Concept Balance sheet builds a representation board of the company’s heritage (group of values used by the economic unit in the pursuit of its activity) at a certain moment. Since the heritage is a group of heterogeneous values, there is the need to group them into homogeneous sets, (equipments, debts from others, debts […]

Balanced Scorecard (briefly BSC) is a measurement and evaluation methodology of the strategic alternatives, developed by the northern (…)

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

Benchmarking Concept The term benchmarking originates from the English term benchmark, which refers to the level quotes used in topographical measurements and was introduced in business language by the company Xerox, that defined it as “the continuous process of measuring and comparing our products, services and practices with the strongest competitors or with the companies […]

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

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

Brainstorming Concept: Brainstorming is a method of collective generation of new ideas through the contribution and participation of several individuals in…

Branding Concept The literal meaning of Branding is the allocation of a brand to a product or service. However, the true meaning of the term Branding goes way beyond and means to perform the differentiation of a product or service and help define a certain positioning through the allocation of a brand and/or an identifying […]

Break-Even Point Concept: The Break-Even point represents the amount of goods and services that a company has to sell so that the total…