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  2. Accounting constraints - Wikipedia

    en.wikipedia.org/wiki/Accounting_constraints

    Accounting constraints (also known as the constraints of accounting) are the practical limitations and guidelines that influence how financial statements are prepared and interpreted. These constraints acknowledge that ideal accounting practices may need to be adjusted due to factors like the availability of reliable information, the cost of ...

  3. Theory of constraints - Wikipedia

    en.wikipedia.org/wiki/Theory_of_constraints

    The theory of constraints (TOC) is a management paradigm that views any manageable system as being limited in achieving more of its goals by a very small number of constraints. There is always at least one constraint, and TOC uses a focusing process to identify the constraint and restructure the rest of the organization around it.

  4. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.

  5. Strategic planning - Wikipedia

    en.wikipedia.org/wiki/Strategic_planning

    Simply extending financial statement projections into the future without consideration of the competitive environment is a form of financial planning or budgeting, not strategic planning. In business, the term "financial plan" is often used to describe the expected financial performance of an organization for future periods.

  6. Business plan - Wikipedia

    en.wikipedia.org/wiki/Business_plan

    Download as PDF; Printable version; In other projects ... A business plan is a formal ... This allows the success of the plan to be measured using non-financial ...

  7. Feasibility study - Wikipedia

    en.wikipedia.org/wiki/Feasibility_study

    A feasibility study is an assessment of the practicality of a project or system. A feasibility study aims to objectively and rationally uncover the strengths and weaknesses of an existing business or proposed venture, opportunities and threats present in the natural environment, the resources required to carry through, and ultimately the prospects for success.

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