Page numbers in bold type indicate
main entries.
3-D marketing 207
3M 304
4P3C1E framework (marketing) 242
5S (workplace organization) 299
7-Eleven 23
360-degree feedback 85
360-view, customer profile 261
A
A/B testing (mail marketing) 216
absorption costing 142
accounting seenancial accounting
acid-test ratio 149
acquisition of company 31, 41
ACSI (American customer satisfaction
index) 293
actionable metrics 253
ACW (after-call work) 219
adaptive customization 279
advertising
advertising to sales ratio (A/S) 213
ATL (above the line) 191
BTL (below the line) 190
online 21415
traditional ofine 212–13
agents, selling through 18889
agile business 74
agile production 29697
aging schedule 135
Agricultural Bank of China 161
AHT (average handling time) 219
AIDA (Attention, Interest, Desire,
Action) 237
Alibaba Group 161
Alliance Boots 49
Amazon 26
amortization and depletion 128–29
annual report 100, 10405, 106, 109
Apache Hadoop software 263
Apple 20, 304, 306, 315
appraisal see staff evaluation
ASA (average speed of answer) 219
asset stripping 152
assets and inventory 13839
audit trail 103
auditing 103, 111, 114–15
automatic call distributor (ACD) 219
B
B2B lead generation 237
Baby Boomers 194
back-up plan 33
balance day adjustment 103
balance sheets 116 19
analysis 118–19
current assets 138
equation 116
balanced scorecard 85, 147
Bank of China 161
bank line of credit 34, 133, 15859
Barings Bank 153
batch costing 143
batch production 27475
bear market 166
behavioral targeting 215
benchmarking 326–27
big data 26263
billboard marketing 201, 213
blogging 224–27, 228–29
board of directors 52–55
board members, choosing 19
disclosures 107
body language in different cultures 97
BOFU (bottom of funnel marketing) 220
bonds 170 73
book value 124, 150
bookkeeping 10203
bootstrapping 14
botnet virus 215
BP (British Petroleum) 6263
branding and rebranding 234–35
brand loyalty 240, 259
personal 181
break-even point (BEP) 141
breakthrough innovation 305
brochures and flyers 201, 210
budgets 13637
bull market 166
bundle pricing 187
Burger King 23
burn rate 30
business accelerators and
incubators 38–39
business analytics 25051
business angels 35, 36–37
business cultures 6465
business development 232–45
business goals 78–79
business intelligence software 24849
business launch 27
business ownership 12–25
business plans 32–33
business process reengineering
(BPR) 67
business-format franchise 23
buying and selling businesses 40–49
C
call center locations, top five 219
call to action (CTA) 239
callable bond 172
CAN-SPAM Act 267
Canon 298
capacity management 314–15
capital investment and lump sums
132
capital markets and securities 170–73
capital and reserves 117
capital structure evaluation 155
cascading 76
cash conversion 135
cash cows 185
cash flow 132–35
corporate failure signs 151
and fraud 152, 153
gap 135
Index
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management 13435
statement 120–21
see also cost accounting; financial
accounting
CEO (chief executive officer) 53, 54,
55, 56, 57
chamber of commerce 25
channel margin 189
charitable donations 107
charity 25
chart of accounts 103
checkout technology 255
children’s marketing 26667
Chrysler 59
churn rate 204
Cisco 72
cleaning (direct mail) 216
clickstream 215
cloaking 231
cloud services 263, 264
Coach 44
Coca-Cola 193, 293, 306
cold calling 211, 218
collaborative customization 279
communication, art of 92, 178
company hierarchy 5659
company shares 16465
comparative claims regulation 26667
competitive product positioning 182
competitor analysis 33
compliance regulation 266–67
conglomerate 46
conservatism 113
consolidated financial statements 105
construction industry safety
procedures 319
consumer see customer
content marketing 220–21
continuous production 28081
contract costing 143
control, chain of 31221
control systems 64
cooperatives 24
corporate bonds 173
corporate failure signs 151
corporate social responsibility (CSR)
334–35
environmental accounting 122–23
corporate structure 66–77
corporate success 150
corporation tax 106
corporations 16 17
cosmetic customization 279
cost accounting 13043
see also cash flow; financial
accounting
cost per lead (CPL) 237
cost per thousand (CPT) 213
cost per touch (lead conversion) 238
cost-plus pricing 142
costs, fixed vs. variable 14041
costs and pricing strategy 33
credit and creditors 36, 109, 117,
119, 156
CRM (customer relationship
management) 264–265
C-suite 54
crowdfunding 34, 35, 36
current assets 117
current ratio 149
customer
acquisition cost (CAC) 241
behavior 19495, 258, 259
capital 244
churn rate 204
complaints 240
consumer data collection
25455
customer relationship management
(CRM) 26465
customer returns 330–31
data regulation 26667
decision simplicity 204
expectations, and quality 308
feedback surveys 107, 24041,
265
lifetime value (CLV) 243
loyalty programs 24041, 255, 260,
261
personalized product design
278–79
profiling 25861
retention 24041
segmentation 264
selling direct to 188–89
service 146, 190, 265
“sticky” customers 204
uptake 185
D
data
data to decisions transformation 247
mining 153, 249, 251, 257
quality (DQ) 248
visualization 251
warehousing 25657
debt
bad 102
bonds as debt investments 171–72
and business failures 14
capital structure evaluation 155
cash-flow reconciliation 120
corporate failure signs 151
debtor categories 119
factoring 15859
gearing ratio 174 75
loan interest 115
loan note 158
loan percentage payment and
amortization 128
ratio 149
repayments 132, 133
utility company affordability 120
decentralization 67, 74
decision simplicity (consumers) 204
defect measurement 320–21
defensive merger 43
deferred income 114
deferred ordinary shares 165
delayed payment 156
deleverage 175
Dell 279, 291, 321
demand-pull production 290–91
Deming Prize 309
departmental hierarchy 6869
depletion and amortization 128–29
depreciation 12427
calculation 115, 118, 126–27
Deutsche Telekom AG 161
Dia 23
differential costing 142
digital asset management (DAM) 253
digital dashboard 249
digital marketing 202–03
direct costs 142
direct mail marketing 216 17
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management 13435
statement 120–21
see also cost accounting; financial
accounting
CEO (chief executive officer) 53, 54,
55, 56, 57
chamber of commerce 25
channel margin 189
charitable donations 107
charity 25
chart of accounts 103
checkout technology 255
children’s marketing 26667
Chrysler 59
churn rate 204
Cisco 72
cleaning (direct mail) 216
clickstream 215
cloaking 231
cloud services 263, 264
Coach 44
Coca-Cola 193, 293, 306
cold calling 211, 218
collaborative customization 279
communication, art of 92, 178
company hierarchy 5659
company shares 16465
comparative claims regulation 26667
competitive product positioning 182
competitor analysis 33
compliance regulation 266–67
conglomerate 46
conservatism 113
consolidated financial statements 105
construction industry safety
procedures 319
consumer see customer
content marketing 220–21
continuous production 28081
contract costing 143
control, chain of 31221
control systems 64
cooperatives 24
corporate bonds 173
corporate failure signs 151
corporate social responsibility (CSR)
334–35
environmental accounting 122–23
corporate structure 66–77
corporate success 150
corporation tax 106
corporations 16 17
cosmetic customization 279
cost accounting 13043
see also cash flow; financial
accounting
cost per lead (CPL) 237
cost per thousand (CPT) 213
cost per touch (lead conversion) 238
cost-plus pricing 142
costs, fixed vs. variable 14041
costs and pricing strategy 33
credit and creditors 36, 109, 117,
119, 156
CRM (customer relationship
management) 264–265
C-suite 54
crowdfunding 34, 35, 36
current assets 117
current ratio 149
customer
acquisition cost (CAC) 241
behavior 19495, 258, 259
capital 244
churn rate 204
complaints 240
consumer data collection
25455
customer relationship management
(CRM) 26465
customer returns 330–31
data regulation 26667
decision simplicity 204
expectations, and quality 308
feedback surveys 107, 24041,
265
lifetime value (CLV) 243
loyalty programs 24041, 255, 260,
261
personalized product design
278–79
profiling 25861
retention 24041
segmentation 264
selling direct to 188–89
service 146, 190, 265
“sticky” customers 204
uptake 185
D
data
data to decisions transformation 247
mining 153, 249, 251, 257
quality (DQ) 248
visualization 251
warehousing 25657
debt
bad 102
bonds as debt investments 171–72
and business failures 14
capital structure evaluation 155
cash-flow reconciliation 120
corporate failure signs 151
debtor categories 119
factoring 15859
gearing ratio 174 75
loan interest 115
loan note 158
loan percentage payment and
amortization 128
ratio 149
repayments 132, 133
utility company affordability 120
decentralization 67, 74
decision simplicity (consumers) 204
defect measurement 320–21
defensive merger 43
deferred income 114
deferred ordinary shares 165
delayed payment 156
deleverage 175
Dell 279, 291, 321
demand-pull production 290–91
Deming Prize 309
departmental hierarchy 6869
depletion and amortization 128–29
depreciation 12427
calculation 115, 118, 126–27
Deutsche Telekom AG 161
Dia 23
differential costing 142
digital asset management (DAM) 253
digital dashboard 249
digital marketing 202–03
direct costs 142
direct mail marketing 216 17
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direct response (DR) marketing 209
direct taxes 106
directors 18, 19, 50, 53, 55, 115
disbursement quota 25
disclosure (blogging) 225
disruptive innovation 305
diversification 42
divestitures 4445
dividends see shares and dividends
divisional structure 66, 70–71
doing business as (DBA) 16
donations 133
double-entry bookkeeping 102, 131
due diligence 41, 43
Dunkin’ Donuts 23
e
earnout 48
EBITDA to sales ratio 148
eco-innovation 305
economic entity assumption 112
economic life 124
economies of scale 286–87
mergers see mergers
economy pricing 186
effective capacity 315
efficiency 148, 150, 32627
electronic waste (e-waste) 331
ELT (extract, load, transform) 256
email direct mail marketing 216–17
regulation 26667
employee relations 92–93
employment laws 80
endorsement regulation 26667
Enel SpA 161
engagement marketing 204–05
Enron 153
enterprise portal 30
environmental accounting 122–23
environmental concerns, KPIs 147
environmental, social and gorporate
criteria (ESG) 6061
equipment purchase 133
equity 149, 150, 155, 171, 174
ERP (enterprise resource planning) 264
Eurobond 158
events marketing 200, 205, 210
exabyte 263
expansion funding 157
Expedia 44
expenses 115, 140, 152
extension strategy 185
external financing 158–59
extrinsic motivation 86
F
face-to-face marketing 200, 205, 221,
260
Facebook 161, 287
factoring 34, 135, 159
factors of production 271
fair trade 335
fast-moving consumer goods
(FMCGs) 181
nance leases 159
nancing sources 154–75
nancial accounting 11029
accounting cycle 10203
accounts payable and receivable
135, 148
accounts receivable turnover
ratio 148
conventions 31
international standards 112–13
KPIs 146
see also cash flow; cost accounting
nancial forecasts 33
nancial management 100–09
nancial performance measurement
14453
nancial ratios 148–49
nancial report types 100
nancial reporting 10029
nancial risk and gearing ratio 174–75
nancial statements 10409
deconstructing 10607
fraud, tracking 15253
for users 10809
nished goods inventory 139
rst in, first out (FIFO) 317
FIVA (framework of intangible value
areas) 245
xed/tangible assets 117–19, 124, 125,
133, 13839, 153
at lattice structure 76
ipping 165
flow production 276–77
flyers 201, 210
Ford 29495
forecasting 15051
forensic accounting see fraud, tracking
franchise disclosure documents
(FDD) 22
franchises 22–23
fraternal organization 24
fraud, tracking 15253
frequency marketing 209
frugal innovation 305
full cost pricing 142
full disclosure principle 112
functional structure 68–69
funding 15463
external financing 158–59
flotation 16063
internal financing 15657
start-ups 34–37
G
GAAP (Generally Accepted
Accounting Principles) 113
gearing ratio and financial risk
174 75
Generation X and Generation Y
194
General Electric (GE) 60, 320, 321
general ledger 103
General Motors (GM) 59, 161
geographic pricing 187
globalization 20, 105
Global Management Accounting
Principle (GMAP) 134
GNC 23
going concern assumption 112, 131
going public 16063
goodwill 129
Google 26, 79, 304
government bonds 173
governmental accounting 101
grants 35, 133
green taxes 106
greenhouse gas emissions 123
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h
haptic technology 207
Hearst Corporation 18
Hertz 279
Hewlett Packard (HP) 15
hire-purchase agreements 159
historic cost principle 113, 131
holding company 105
Honda 308
horizontal integration 4647
human capital 244
human resources 7897
cycle 8081
KPIs 147
human rights, and environment 123
hybrid processes 282–83
i
IBM 72
IKEA 18
immediate capacity 315
inbound marketing 22031
income and expense statement 11415
incremental budget 137
increments 282
incubators 38–39
indirect costs 142
indirect taxes 106
influence markets 208
information management 246–67
infrastructure assets 118–19
initial public offering (IPO) 16063
innovation and invention 30405
intangible assets
amortization and depletion 128–29
inventory 139
intangible capital 244
integrated marketing
communication 190
integration, vertical vs.
horizontal 4647
mergers and acquisitions 42–43
intellectual capital 24445
interactive marketing 191
interest cover ratio 175
interest rates and dividends 169
intermediaries, selling through
188–89
internal financing 15657
internal markets 209
internal start-ups 26
international accounting
standards 112 13
internet marketing 202–03
interstitials (advertising) 215
inventory 316 17
inventory and assets 13839
inventory reduction 157
inventory turnover ratio 148
investment returns 120, 121
investors 35
nancial ratios warning 149
invoice discounting 15859
ISO 9000 309
IT and marketing 252–53
J
JCPenney 330
job costing 143
job production 272–73
John Lewis 93
Johnsonville Foods 77
JPMorgan Chase & Co. 153
just-in-time production 29091
k
kaizen improvement system 298–99
Kanban cards 288, 291
key account management (KAM) 209
key performance indicators
(KPIs) 14647
KFC 23
knowledge capital scorecard 245
L
labor costs 140
labor practices, and environment 123
large cap listed company 163
last in, first out (LIFO) 317
lateral integration 47
lateral structure 76
lead conversion 238–39
lead generation 236–37
lead nurturing 238
lead scoring 238
leadership strategy and styles 88–89
leadership for team building 90–91
leadership/management differences 284
lean production 288–89
lean start-up 28
leasing costs 115
legally imposed control 313
LEGO 18
Lehman Brothers 100
letter of intent 45
leverage 64
limited companies 16–17
line position 58
line relationship 69
LinkedIn 83
liquidity ratios 149
listed company 163
loans see debt
long-tail marketing 198
long-term financing 157–59
loyads 261
loyalty programs 24041, 255, 260, 261
Lutron 279
M
MACRS (Modified Accelerated Cost
Recovery System) 124
McDonald’s 20, 23, 70, 292
magazine marketing 201, 213
management 284–99
management, and fraud 153
management accounting 13031
management buy-ins and
buy-outs 48–49
management shares 164
management/cost accounting 13043
management/leadership differences 284
managing capacity 31415
manpower costs 115
manufacturing franchise 22
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h
haptic technology 207
Hearst Corporation 18
Hertz 279
Hewlett Packard (HP) 15
hire-purchase agreements 159
historic cost principle 113, 131
holding company 105
Honda 308
horizontal integration 4647
human capital 244
human resources 7897
cycle 8081
KPIs 147
human rights, and environment 123
hybrid processes 282–83
i
IBM 72
IKEA 18
immediate capacity 315
inbound marketing 22031
income and expense statement 11415
incremental budget 137
increments 282
incubators 38–39
indirect costs 142
indirect taxes 106
influence markets 208
information management 246–67
infrastructure assets 118–19
initial public offering (IPO) 16063
innovation and invention 30405
intangible assets
amortization and depletion 128–29
inventory 139
intangible capital 244
integrated marketing
communication 190
integration, vertical vs.
horizontal 4647
mergers and acquisitions 42–43
intellectual capital 24445
interactive marketing 191
interest cover ratio 175
interest rates and dividends 169
intermediaries, selling through
188–89
internal financing 15657
internal markets 209
internal start-ups 26
international accounting
standards 112 13
internet marketing 202–03
interstitials (advertising) 215
inventory 316 17
inventory and assets 13839
inventory reduction 157
inventory turnover ratio 148
investment returns 120, 121
investors 35
nancial ratios warning 149
invoice discounting 15859
ISO 9000 309
IT and marketing 252–53
J
JCPenney 330
job costing 143
job production 272–73
John Lewis 93
Johnsonville Foods 77
JPMorgan Chase & Co. 153
just-in-time production 29091
k
kaizen improvement system 298–99
Kanban cards 288, 291
key account management (KAM) 209
key performance indicators
(KPIs) 14647
KFC 23
knowledge capital scorecard 245
L
labor costs 140
labor practices, and environment 123
large cap listed company 163
last in, first out (LIFO) 317
lateral integration 47
lateral structure 76
lead conversion 238–39
lead generation 236–37
lead nurturing 238
lead scoring 238
leadership strategy and styles 88–89
leadership for team building 90–91
leadership/management differences 284
lean production 288–89
lean start-up 28
leasing costs 115
legally imposed control 313
LEGO 18
Lehman Brothers 100
letter of intent 45
leverage 64
limited companies 16–17
line position 58
line relationship 69
LinkedIn 83
liquidity ratios 149
listed company 163
loans see debt
long-tail marketing 198
long-term financing 157–59
loyads 261
loyalty programs 24041, 255, 260, 261
Lutron 279
M
MACRS (Modified Accelerated Cost
Recovery System) 124
McDonald’s 20, 23, 70, 292
magazine marketing 201, 213
management 284–99
management, and fraud 153
management accounting 13031
management buy-ins and
buy-outs 48–49
management shares 164
management/cost accounting 13043
management/leadership differences 284
managing capacity 31415
manpower costs 115
manufacturing franchise 22
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manufacturing and production 270–83
MarCom (marketing
communication) 190
mark-up comparison 187
market correction 166
market extension 46
market penetration pricing 187
market research 19293
market segmentation 19495
market share 42
market value of equity 150
marketing approaches 196209
marketing and IT 252–53
marketing mix 17895
marketing regulations 266–67
marketing technologist 253
Marks & Spencer 330
Mars 18, 279
MarTech conference 253
mass customization 278–79
mass marketing 19899
matching principle 113
materiality principle 113
matrix guardian 77
matrix structure 72–73
media engagement 221
members (shareholders) 16
merge/purge software 216
mergers and acquisitions 42–43
integration, vertical vs.
horizontal 4647
Merrill Lynch 70
metadata 231
microfranchising 22
micropreneur 30
mid cap listed company 163
millennials 194
mobcast 226
mobile technology 215, 255
Model Business Corporation Act 54
MOFU (middle of funnel marketing) 220
Mondelez 44
monetary unit assumption 112
monopoly 47, 107
motivation and rewards 86–87
Motorola 321
movie advertising 213
multinationals 2021
mutual organization 24–25
n
naming a company 13, 28
national employment laws 80
negative-option billing 26667
negotiating strategy 96–97
net assets 117, 118
net profit margin ratio 149
Net Promoter Score (NPS
®
) 293
network structure 74–75
networking 83, 201
new product development 302–03
newspaper marketing 201, 213
niche marketing 19899
Nike 2021
nongovernmental organization
(NGO) 25
nonprofit organizations 24–25
NTT Group 161
NTUC FairPrice 309
O
OAO Rosneft 161
offshoring 328–29
Ohlson O score 151
OLAP (online analytical processing)
cubes 249, 257
oligopoly 107
OLTP tool (online transaction
processing) 256
omni-channel customer 261
online advertising 211, 214–15, 260
online lead conversion 239
online value chain 325
operating profit 114–15
operations 33, 121, 147
ordinary shares 165
outbound marketing 210–19
outbound vs. inbound marketing
222–23
outsourcing 326–27
overheads 132
overleveraged 175
overtime pay 51
overtrading 151
owned media 237
P
Pacman strategy 43
Panda and Penguin (Google) 231
paradigm 64
partnerships 14–15
patent 129
patent trolls 26
pattern matching (data) 251
pay-per-click (PPC) advertising 215
peer-to-peer (P2P) lending 34
Pemsel test 25
performance management 81
performance measurement 144 47
and budgets 137
perpetual bond 172
person culture 65
personal branding 181
personal selling 190
personal warranty 48
petabyte 263
philanthropic sector 25
phishing 267
Pizza Hut 23, 324
place and distribution channels 188–89
planning, programming, and
budgeting systems (PPBS) 137
platform corporation 21
podcasting/vidcasting 226–27
point of sale software 255
Ponzi/pyramid scheme 153
portfolio analysis 185
potential capacity 315
power culture 64
predictive analytics 250, 251
preference shares 165
premium pricing 187
price and pricing strategies 18687
price to earnings ratio 149
primary market 170
private companies 18–19
private foundation 24
private corporation 17
private placing shares 165
process costing 143
Procter & Gamble (P&G) 72
product
costing 14243
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design 306–07
environmental responsibility 122
evolution 300 11
extension 46
franchise 22
levels 18081
life cycle 18485
positioning 18283
product-process matrix 310 11
promotion 19091
samples 201
professional corporation (PC) 16
profit, corporate failure signs 151
profit-and-loss statement 114 15
profit margin 143
profit maximization 60
profitability ratios 148
profits, retained 157, 168
project accounting 101
project management 94–95
professional (PMP) 73
time-based management 294–95
tools 94, 295
promotion of product 19091
property management 17
prospective costs 141
psychological pricing 187
public companies 18–19
public issue shares 165
public limited company (plc) 16
public relations 191
push/pull strategy 189, 220, 222
PwC 18, 145
Q
quality control 318–19
quality management 30809
total quality management 292–93
quality product positioning 182
questionable costs 141
r
radio marketing 201, 210, 213
raising money see funding
raw data 251
raw materials costs 140
raw materials inventory 139
Recency Bias theory 156
recession, employment turnover 82
recruitment and selection 82–83
red flags indicating fraud 152
referral markets 209
relationship marketing 20809
remuneration 107
reporting line, altering 67
reporting structure 18, 19, 69
research and development costs 115
residual value 124
retail space optimization 221
retailers, selling through 18889
retained earnings 150
retained profits 157
return on equity (ROE) ratio 148
return on marketing investment
(ROMI) 242–43
revenue recognition principle 113
reverse merger 45
reverse supply chain 33031
rewards and motivation 86–87
rights issue shares 165
Ritz-Carlton hotel group 279
robot.txt 231
ROI (return on investment) 242
Rolex 18
RSS (rich site summary) 226
s
salaries and wages 115, 132, 152
sales
and fraud 152, 153
KPIs 146
pipeline 238
pitch 239
promotion 191, 205
revenue 132
tracking 249
sales tax 106
salvage/scrap/residual value 124
search algorithm 231
search engine optimization (SEO)
230–31
Sears 330
secondary market 171
secondary stock offering 19
securities and capital markets 170–73
Securities Exchange Co 153
selling and buying businesses 4041
selling price 143
sensory marketing 206–07
sensory testing 207
service costing 143
service jobs 272
share capital, raising 165
share split 16667
share of voice (advertising) 213
shareholders 6063
divestitures 45
and financial statements 108
funds 117
liability 16, 17
and management 18, 19
shares and dividends
corporate failure signs 151
dividends 16869
share capital, raising 165
share flotation 16063
share value 62, 71, 120, 121, 159
share value, establishing 166–67
types 164 65
short-term financing 15659
shortage management 135
silo mentality 68, 69
single-member company (SMC) 17
Six Sigma control 320–21
skimming pricing 186
slice and dice data 248
small cap listed company 163
small and medium-sized enterprises
(SMEs) 38
social economic scale 261
social enterprise 25
social graph 229
social lead targeting 211
social media marketing 228–29
and benchmarking 327
big data 262
and branding 234
see also blogging
social media monitoring 229
sole proprietors 14–15
solvency ratios 149
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