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ABC analysis :
Analysis of a range ... Analysis of a range of items which have different levels of significance and should be handled or controlled differently. It is a form of Pareto analysis in which the items (such as activities, customers, documents, inventory items, sales territories) are grouped into three categories (A, B, and C) in order of their estimated importance. 'A' items are very important, 'B' items are important, 'C' items are marginally important. For example, the best customers (typically 20 percent of the total number of customers) who yield highest revenue (typically 80 percent of the total revenue) are given the 'A' rating, are usually serviced by the sales manager, and receive most attention. 'B' and 'C' customers warrant progressively less attention and are serviced accordingly.

AUTHORITATIVE PRONOUNCEMENT:
is a formal declarati... is a formal declaration of opinion sanctioned by established authority.

administration order :
Court order issued on req...Court order issued on request of creditors to appoint an administrator to: (1) wind up a debtor's estate to settle his or her debts, (2) manage an insolvent firm in an attempt to continue its operations as a going concern, or (3) wind up its business in a manner that best satisfies the creditors' claims.

ACTUARIAL METHOD:
the method of allocati... the method of allocating payments made on a debt between the amount financed and the finance or other charges where the payment is applied first to the accumulated finance or other charges and any remainder is subtracted from, or any deficiency is added to the unpaid balance of the amount financed.

 

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