Budget Restriction Concept: The expression Budget Restriction designates a group of goods’ combinations possible to be consumed by a certain consumer…
Bureaucracy Theory: The term Bureaucracy was used, for the first time, by Max Weber to describe a culture and structure of company firmly…
According to the International Accounting Standards, a Business is an integrated set of activities and assets conducted and managed for the purpose of providing: (a) a return to investors; or (b) lower costs or other economic benefits directly and proportionately to policyholders or participants. A business generally consists of inputs, processes applied to those inputs, […]
A business combination is the bringing together of separate entities or businesses into one reporting entity. The result of nearly all business combinations is that one entity, the acquirer, obtains control of one or more other businesses, the acquiree. If an entity obtains control of one or more other entities that are not businesses, the […]
Business Ethics Concept: Even though it’s not identical, business ethics concept (or management ethics) emerges strictly related with the organizations…
Business Intelligence Concept: The English expression Business Intelligence refers to the process of collection, organization, analysis, share and…
Buy In / Buy Out Concept: The expression Buy In / Buy Out designates a type of management that was very popular in the decade of…
CAPEX Concept CAPEX is the acronym of the English expression Capital Expenditure and that designates the amount of money spent in the purchase (or improvements) of capital goods of a certain company. CAPEX is, thus, the amount of investments made in equipments and facilities as a way to maintain the production of a product or […]
Cash Flow Map Concept: Cash Flow Map is a financial demonstration that presents a group of cash entries and exits (availabilities) in an entity…