Business Analysis

Analysis
Analysis refers to the examination and division of a business-related situation or problem into major elements in order to understand the item in question and make appropriate recommendations.
Argenti's Failure Model
Argenti's Failure Model is a framework for predicting corporate failure, assessing company health based on internal factors.
BCG Matrix
The BCG Matrix, also known as the Boston Consulting Group Matrix, is a tool that helps companies prioritize their product portfolio based on market growth and market share. It provides a visual representation to identify which products or business units to invest in, develop, or divest.
BCG Matrix
The BCG Matrix, also known as the Boston Matrix, is a strategic tool used for analyzing a company's portfolio of business units or products. Created by the Boston Consulting Group in the 1970s, this matrix helps companies identify which of their business units generate cash and which utilize it, aiding in the development of overall business strategy.
Benchmark
A benchmarking study compares actual performance to a standard of typical competence, utilizing a standard unit for the basis of comparison, such as the 3-month federal Treasury Bill rate for U.S. interest rates.
Case-Study Method
The Case-Study Method involves studying information from hypothetical or actual business situations to formulate recommended policies based on given facts. This approach is widely used in business education, notably through Harvard case studies, to gather, organize, evaluate, and generalize relevant data. Analyzing how companies handle real-world occurrences helps determine the effectiveness of management policies and offers improvements when necessary.
Cost Ascertainment
The process of determining the costs of the operations, processes, cost centres, and cost units within an organization.
Feasibility Study
A feasibility study is an analytical process used to determine the viability of a project, venture, or business activity. It assesses various aspects, including financial, technical, legal, and operational factors, to evaluate the potential for successful completion and a satisfactory return on investment.
Financial Appraisal
Financial appraisal refers to the use of financial evaluation techniques to determine the preferred option among various alternatives, often employing discounted cash flow methods, ratio analysis, profitability index, or payback period.
Operating Ratio
Operating ratios are financial metrics used to measure and analyze a company's operational efficiency by relating various income and expense figures from the profit and loss statement to each other and to balance sheet figures.
Quantitative Analysis
Quantitative Analysis involves using mathematical and statistical methods to evaluate investments, business operations, and financial data.
Return on Sales (ROS)
Return on Sales (ROS) is a key financial performance metric that calculates net pre-tax profits as a percentage of net sales, serving as a useful measure of overall operational efficiency compared with prior periods or other companies.
Secondary Data
Secondary data refers to information collected for a purpose other than the current research objective. This data is typically gathered by other entities such as government agencies, market research firms, or academic institutions.
Sensitivity Analysis
Sensitivity Analysis is a financial modeling tool used to predict the outcome of a decision given a certain range of variables.
Table
A table is a coherent and systematic presentation of data and data calculations combined with textual descriptions for the purpose of conveying understanding of particular findings and information. A spreadsheet is a typical example.

Accounting Terms Lexicon

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