Index
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 44–45
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, 326–27
electronic waste (e-waste) 331
ELT (extract, load, transform) 256
email direct mail marketing 216–17
regulation 266–67
employee relations 92–93
employment laws 80
endorsement regulation 266–67
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) 60–61
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
finance leases 159
financing sources 154–75
financial accounting 110–29
accounting cycle 102–03
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
financial forecasts 33
financial management 100–09
financial performance measurement
144–53
financial ratios 148–49
financial report types 100
financial reporting 100–29
financial risk and gearing ratio 174–75
financial statements 104–09
deconstructing 106–07
fraud, tracking 152–53
for users 108–09
finished goods inventory 139
first in, first out (FIFO) 317
FIVA (framework of intangible value
areas) 245
fixed/tangible assets 117–19, 124, 125,
133, 138–39, 153
flat lattice structure 76
flipping 165
flow production 276–77
flyers 201, 210
Ford 294–95
forecasting 150–51
forensic accounting see fraud, tracking
franchise disclosure documents
(FDD) 22
franchises 22–23
fraternal organization 24
fraud, tracking 152–53
frequency marketing 209
frugal innovation 305
full cost pricing 142
full disclosure principle 112
functional structure 68–69
funding 154–63
external financing 158–59
flotation 160–63
internal financing 156–57
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 160–63
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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346 347
how business works
Index
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 46–47
human capital 244
human resources 78–97
cycle 80–81
KPIs 147
human rights, and environment 123
hybrid processes 282–83
i
IBM 72
IKEA 18
immediate capacity 315
inbound marketing 220–31
income and expense statement 114–15
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) 160–63
innovation and invention 304–05
intangible assets
amortization and depletion 128–29
inventory 139
intangible capital 244
integrated marketing
communication 190
integration, vertical vs.
horizontal 46–47
mergers and acquisitions 42–43
intellectual capital 244–45
interactive marketing 191
interest cover ratio 175
interest rates and dividends 169
intermediaries, selling through
188–89
internal financing 156–57
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 138–39
inventory reduction 157
inventory turnover ratio 148
investment returns 120, 121
investors 35
financial ratios warning 149
invoice discounting 158–59
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 290–91
k
kaizen improvement system 298–99
Kanban cards 288, 291
key account management (KAM) 209
key performance indicators
(KPIs) 146–47
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 240–41, 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 130–31
management buy-ins and
buy-outs 48–49
management shares 164
management/cost accounting 130–43
management/leadership differences 284
managing capacity 314–15
manpower costs 115
manufacturing franchise 22
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