360º Evaluation

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

Activity or Operation Ratios

Activity or Operation Ratios Concept Activity or operation ratios form a type of economical-financial indicators that seek to measure the efficiency level in the company’s assets management. Usually activity ratios assume the form of rotation ratios (which represent the number of times that an asset transforms in sales on a certain period of time) or […]

Activity Value Analysis (AVA)

The English expression Activity Value Analysis (AVA) designated a costs control methodology based in a creation of a data base destined to…


Adhocracy Concept Adhocracy is an expression written by Alvin Tofler and popularized by Robert Waterman with the book «Adhocracy – The Power to Change» and is correspondent to the opposite of bureaucracy: while bureaucracy places the emphasis on the accuracy of routines, Adhocracy places the emphasis on the simplification of processes and the adaptation of […]


Concept of Admeasurement: The Admeasurement is a measurement procedure (metrological) that it takes place the control of measuring instruments…


AIDA Concept The term AIDA (Attention, Interest, Desire, Action), designates a tool or a model of communication management highly used in marketing and seeks to describe the mental states through which the consumers go in a process of purchase of products or services. The goal of the model application is to seek for solutions that […]

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. […]

Alderfer Needs Theory

Alderfer Needs Theory Presentation Also known as ERG Theory (Existence, Relatedness and Growth), Alderfer Needs Theory, developed by Clayton Alderfer, is one of the several theories that seek to explain human motivations through the needs satisfaction. In many aspects very similar to Maslow’s Needs Theory, Alderfer Needs Theory also explains the employees motivation according to […]

Alfred D. Chandler Jr.

Born in 1918, Alfred Chandler made exhaustive researches of the North American companies in activity in the period between 1850 and 1920…


The term AMPU (Average Margin Per Unit) is an economical indicator used in economic and financial analyses of companies and seeks to evaluate the company’s capacity to generate profits or margin per unit. Is a highly used indicator in sectors such as telecommunications and other sectors based in subscription, meaning the provided profit by each […]

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…

Ansoff, Igor

Born in 1918, in Vladivostok in Russia, Igor Ansoff at the age of 16 went with his parents to United States. Graduated in Mechanical Engineering and (…)

Argyris Maturity Theory

Argyris Maturity Theory Presentation: Argyris Maturity Theory, presented by Chris Argyris in Personality and Organization, is one of the many theories that…

Argyris, Chris

Chris Argyris Biography Born on July 16, 1923 in the United States of America, Chris Argyris is considered as one of the biggest worldwide authorities in the field of organizational behavior. He was the pioneer of the learning organizations’ concept, later made popular by Peter Senge, such concept that describes an organization in constant learning. […]


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 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

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

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 (…)

Average Payments Period

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

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 […]

Average Stocks Period

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 […]

Competitive Advantage

Competitive Advantage Concept: Competitive Advantage is a concept developed by Michael E. Porter in his bestseller “Competitive Advantage” and…

Competitive Scope

Competitive Scope Concept: The expression Competitive Scope is a concept developed by Michael E. Porter in his bestseller Competitive Advantage…

Confidentiality Agreement

Confidentiality Agreement Concept: A confidentiality agreement is a legal contract that protects the rights of a company in the cases in which some of their confidential…

Contingency Management Approach

Contingency Management Approach Concept: Contingency Approach (or Contingency Theory) emerged, together with Systemic Approach…

Current Assets

Current Assets Concept: Current Assets (sometimes also designated as exploitation assets or even running assets) are all companies’ assets…

Decision Tree

Decision Tree Concept: A decision tree is an instrument of support to the decision taking that consists on a graphic…

Economic and Financial Analysis

Economic and Financial Analysis Concept The expression Economic and Financial Analysis designates a kind of analysis performed to the companies and that seeks to answer to two fundamental questions: Up until what point the company has the financial means adequate to its operational and investment needs or what its capacity of obtaining them as a […]

Enterprise Anorexia

Enterprise Anorexia Concept: Enterprise Anorexia is an expression created by Gary Hamel and by C. K. Prahalad in “Competing for the Future” to…

External Analysis

External Analysis Concept: External Analysis or analysis of the external surroundings consists on an evaluation of several…

Financial Autonomy

Financial Autonomy Concept Financial autonomy indicates the part of the company’s total applications, namely goods and investment applications, financial applications, stocks applications, credit granted to clients, etc., which was supported by capitals owned by the company self, this is, the called equity. This concept is extremely useful on the long term financial risk evaluation since […]

Financial Leverage

Financial Leverage Concept: Financial Leverage corresponds to a financial growth effect of Profitability of Equity Capitals (also designated as…

Financial statements

According to IAS – International Accounting Standards, the financial statements are a structured representation of the financial position and financial performance of an entity. The objective of general purpose financial statements is to provide information about the financial position, financial performance and cash flows of an entity that is useful to a wide range of […]

Global Village

Global Village Concept: Global Village concept, created in the 60’s by Herbert Marshall McLuhan, professor at the School of Communication of…

Internal Analysis

Internal Analysis Concept: Internal Analysis consist in a study that seeks to evaluate the quantity and quality of the…

John Adair

John Adair Born in England in 1934, John Adair was the first British to dedicate himself to the teaching of leadership at the University of Surrey and at the Oxford Centre of Management Studies. Graduated by Cambridge, wrote over 25 books about leadership and management development. Since 1991 is professor of leadership studies at the […]

Market Analysis

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

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…

Organization Activities

Organization Activities Concept Organization activities is one of the four management classical functions and corresponds to the creation of organization structures and to the definition of a group of rules and performance ways as well as the hierarchy position or authority and of the responsibilities of each member inside the established structure. Correspond, by other […]

PEST Analysis

PEST Analysis Concept PEST Analysis is a model of the organizations’ macro-environmental external surroundings analysis, which acronym corresponds to the initials of the four groups of factors or environmental variables to be analyzed, namely: Political-Legal Variables: governmental stability, legislation and markets’ regulation, tax policy, labor legislation … Economic Variables: product evolution, tax rate, inflation rate, […]

Risk Analysis

Concept of Risk Analysis: In management, the risk analyses corresponds to the permanent revision of all risks associated to the business of a company or…

Strategic Alliance

Strategic Alliance Concept: A Strategic Alliance is an association between two or more companies that gather resources and know-how to develop…

Strategic analyses of actors (Foresight)

A análise estratégica de atores consiste na análise das relações de influência/dependência que aqueles mantêm entre si, em relação a um determinado foco estratégico.

Strategic Analysis

Strategic Analysis Concept: The strategic analysis makes integral part of the strategic management of the organizations and includes…

Structural analysis (foresight)

In a strategic foresight, structural analysis consists of a technique of systems analysis, which, by allowing the detection of “hidden” relationships and decomposing the system into subsystems, can help to recognize what was otherwise not perceptible.

SWOT Analysis

SWOT Analysis Concept: SWOT Analysis (Strengths, Weaknesses, Opportunities and Threats) whose creation is assigned to Kenneth Andrews and…

Systemic Approach

Systemic Management Approach: Systemic Management Approach (or System Theory) emerged, together with the Contingency Approach, as a…

The Art of War

Presentation of the Book “Art of War” Written in the 4th century BC, nearly 2.500 years ago, by Sun Tzu, a Chinese general and strategist, the book “Art of War” continues still today to be admired as a lessons source in the strategy area. In fact, many consider “Art of War” as the origin if […]

Tofler, Alvin

Alvin Tofler Biography: Alvin Tofler is an important author, known as one of the greater futurists in the management area. Beyond the several…

Viability Analyses

Viability Analyses Concept Viability Analyses consists in a technical study of financial nature that seeks to determinate the possibilities of economical and financial success of a certain project, being an investment project, the release of a new product, the entry on a new market or an organizational restructuring project. Through this study are made predictions […]

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