Vijay Shankar Sharma
Textbook finance, M&A, governance, strategy, and organisation terms. Not UNITE and not Layer 4. 147 terms. Textbook meanings only.
4 terms. Page 1 of 1.
accounting · intermediate
Financial arrangements, assets, or obligations that do not appear directly on a company's balance sheet, such as certain lease arrangements or special purpose entities, though accounting rule changes over time have progressively required more of these items to be disclosed or recorded directly.
accounting · intro
The percentage of revenue remaining after subtracting both the direct cost of goods sold and operating expenses such as marketing, administration, and research and development, but before interest and taxes. It reflects the profitability of a company's core operations, independent of its financing structure or tax situation.
risk · intro
The risk of loss arising from inadequate or failed internal processes, systems, human error, or external events, as distinguished from financial risks such as credit or market risk. It covers a broad range of exposures, from technology failures to fraud to supply chain disruption.
organizational · intro
The deliberate process of structuring an organisation's roles, reporting relationships, workflows, and decision rights to align with its strategy and goals. It encompasses choices such as how centralised decision-making should be, how many layers of management to have, and how work should be divided among teams.