360º Evaluation

360º Evaluation Concept: 360º Evaluation consist on an important tool of Human Resources Management used for the performance evaluation of the…

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. […]

ABM Systems

ABM Systems (Activity-Based Management) consist on a kind of management model in which the decisions are based on…

Above The Line

Above The Line Concept Above-The-Line is an accountancy expression that refers to the set of sections of gains and losses that appear over the value of the net result. This terminology was after spread to the publicity domain to designate the share of the marketing budget to be applied in traditional communication sources (like for […]


Presentation of Accenture Accenture is a leading management consultancies in the world. Initially called Andersen Consulting, Accenture was created in 1989 when a group of partners in the consulting division of various group companies Arthur Andersen around the world formed a new organization focused on technology consulting and systems integration. Today Accenture is a global […]

Accounting Liquidity

Accounting Liquidity Concept The expression Accounting Liquidity designates the quickness or easiness with which the assets detained by an entity can be converted in payment method. For example, the current assets (products stocks, debts own by customers, etc.) are faster converted into payment methods than the fixed or tangible assets (facilities, equipments, etc.). The bigger […]

Acid Test

The expression Acid Test, also known as quick ratio, is an indicator of liquidity of a very short term that seeks to evaluate the company’s capacity to cope with its short term financial compromises using only their net financial resources, this is, without the need of existences sales or debt receipts from clients and other […]

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