Master Index¶

Alphabetical index of all concepts, frameworks, formulas, and terms across the IESE MBA Year 1 Encyclopedia. Format: Concept → Course, Lesson number Courses: Financial Accounting (FA), Corporate Finance (CF), Managerial Accounting (MA), Operational Finance (OF), Decision Analysis (DA), Operations Management (OM), Global Economics (GE), Marketing (MK), Marketing Planning & Implementation (MPI), Competitive Strategy (CS), Leadership (LD), Analysis of Business Problems (ABP), Business Ethics (BE), Business Analytics (BA), Operations Strategy (OS), Communication (COM), Entrepreneurship 1 (E1), Entrepreneurship 2 (E2)

A¶

A/B Testing → Business Analytics, Session 9 ABC Costing (Activity-Based Costing) → Managerial Accounting, Lesson 8; Competitive Strategy, Session 5 Absorption Costing → Financial Accounting, Lesson 4; Managerial Accounting, Lesson 14 Accounts Payable (A/P) → Financial Accounting, Lesson 1; Operational Finance, Session 1 Accounts Receivable (A/R) → Financial Accounting, Lesson 1; Financial Accounting, Lesson 6; Operational Finance, Session 1 Accretion/Dilution → Corporate Finance, Lesson 5 Accrual Basis of Accounting → Financial Accounting, Lesson 2; Financial Accounting, Lesson 3 Action Plan (Six-Step Framework) → Analysis of Business Problems, Lesson 7 Activity System Map → Competitive Strategy, Session 1-2 Activity-Based Costing → see ABC Costing Ad Rank (SEM) → Marketing Planning and Implementation, Session 3 Adaptive Problem → Analysis of Business Problems, Lesson 1 Adjusted R-Squared → Business Analytics, Session 2 Adverse Selection (Information Asymmetry) → Corporate Finance, Lesson 6 Affiliate Marketing → Marketing Planning and Implementation, Session 3 Affordable Loss Principle → Entrepreneurship 2, Session 1 Aggregate Demand (AD) → Global Economics, Lesson 5 Aggregate Planning → Operations Management, Lesson 8 Aggregate Supply (AS) → Global Economics, Lesson 5 Aging Analysis → Financial Accounting, Lesson 6; Operational Finance, Session 6 Aldi Model → Competitive Strategy, Session 5; Operations Strategy Allocation Base → Managerial Accounting, Lesson 7 Allocation Rate → Managerial Accounting, Lesson 7 Allowance for Bad Debts → Financial Accounting, Lesson 6 Alternatives (Decision Framework) → Analysis of Business Problems, Lesson 4 Amortization → Financial Accounting, Lesson 9 Amortized Cost (Financial Investments) → Financial Accounting, Lesson 18 Anchoring Bias → Decision Analysis, Lesson 5; Marketing Management, Lesson 15 Annuity Factor → Decision Analysis, Lesson 3; Corporate Finance, Lesson 1 AOCI (Accumulated Other Comprehensive Income) → Financial Accounting, Lesson 1; Financial Accounting, Lesson 18 Appreciation (Currency) → Global Economics, Lesson 8 ARPU (Average Revenue Per User) → Marketing Management, Lesson 17 Asset Beta (Unlevered Beta) → Corporate Finance, Lesson 10 Asset Retirement Obligation → Financial Accounting, Lesson 9 Asset Stock Interconnectedness → Competitive Strategy, Session 7-8 Asset Turnover → Financial Accounting, Lesson 5; Operational Finance, Session 1 Audit Opinions → Financial Accounting, Lesson 20 Authority (Auctoritas) → Leadership, Lesson 6 Availability Bias → Decision Analysis, Lesson 5 Avoidable Cost → Managerial Accounting, Lesson 1; Managerial Accounting, Lesson 2

B¶

B Corporation (Benefit Corporation) → Business Ethics, Session 9 Backwards Induction (Folding Back) → Decision Analysis, Lesson 1 Balance of Payments → Global Economics, Lesson 9 Balance Sheet → Financial Accounting, Lesson 1; Operational Finance, Session 1 Balanced Scorecard → Managerial Accounting, Lesson 16 Barriers to Entry → Competitive Strategy, Session 3 Barriers to Imitation → Competitive Strategy, Session 7-8 Batch Size and Capacity → Operations Management, Lesson 4; Operations Management, Lesson 14 Bayes' Theorem → Decision Analysis, Lesson 7 Beta (β) → Corporate Finance, Lesson 8; Business Analytics, Session 1 Big Bath Accounting → Financial Accounting, Lesson 14 Bird-in-the-Hand Theory → Corporate Finance, Lesson 11 Black-Scholes Model → Managerial Accounting, Lesson 18 Bonds → Financial Accounting, Lesson 15 Bonus Scheme Design → Managerial Accounting, Lesson 17 Bottleneck → Operations Management, Lesson 3; Operations Management, Lesson 4 Boundary Conditions → Analysis of Business Problems, Lesson 6 Brand Architecture → Marketing Management, Lesson 8 Brand Awareness → Marketing Management, Lesson 7 Brand Equity → Marketing Management, Lesson 7 Brand Essence → Marketing Management, Lesson 7 Brand Extension → Marketing Management, Lesson 8 Brand Portfolio Strategy → Marketing Management, Lesson 8 Brand Premium → Marketing Management, Lesson 7 Branded House → Marketing Management, Lesson 8 Break-Even Probability → Decision Analysis, Lesson 4 Break-Even Quantity (BEQ) → Managerial Accounting, Lesson 1; Marketing Management, Lesson 12 Bribery → Business Ethics, Session 3 Budget Constraint (Government) → Global Economics, Lesson 7 Build-Measure-Learn Loop → Entrepreneurship 1, Session 2; Entrepreneurship 2, Session 5-6 Bullwhip Effect → Operations Management, Lesson 17; Operations Strategy Buyer Power → Competitive Strategy, Session 3

C¶

CAC (Customer Acquisition Cost) → Marketing Management, Lesson 17; Entrepreneurship 2, Session 9 Calculative Learning → Leadership, Lesson 4 Cannibalization → Corporate Finance, Lesson 2; Marketing Management, Lesson 6 Capacity → Operations Management, Lesson 1; Operations Management, Lesson 2; Operations Management, Lesson 3 Capacity Utilization → Competitive Strategy, Session 5; Operations Management, Lesson 3 Capital Asset Pricing Model (CAPM) → Corporate Finance, Lesson 8; Decision Analysis, Lesson 13; Business Analytics, Session 1 Capital Flows → Global Economics, Lesson 9 Capital Inflow/Outflow → Global Economics, Lesson 9 Capital Market Line (CML) → Corporate Finance, Lesson 8 Capital Structure → Corporate Finance, Lesson 6 Capitalization (Accounting) → Financial Accounting, Lesson 9 Cash Burn Rate → Financial Accounting, Lesson 3 Cash Conversion Cycle (CCC) → Financial Accounting, Lesson 3; Operational Finance, Session 5 Cash Equivalents → Financial Accounting, Lesson 1 Cash Flow from Financing (CFF) → Financial Accounting, Lesson 3 Cash Flow from Investing (CFI) → Financial Accounting, Lesson 3 Cash Flow from Operations (CFO) → Financial Accounting, Lesson 3 Cash Flow Statement → Financial Accounting, Lesson 3 Categorical Imperative (Kant) → Business Ethics, Session 3 Causal Ambiguity → Competitive Strategy, Session 7-8 Causation vs. Effectuation → Entrepreneurship 2, Session 1 Certainty Equivalent (CE) → Decision Analysis, Lesson 2 Chase Strategy → Operations Management, Lesson 7; Operations Management, Lesson 8 Churn Rate → Marketing Management, Lesson 17 Clawback Provisions → Managerial Accounting, Lesson 19 CLV (Customer Lifetime Value) → Marketing Management, Lesson 17; Marketing Planning and Implementation, Session 19; Entrepreneurship 2, Session 9 CLV/CAC Ratio → Marketing Management, Lesson 17 Coaching Framework → Leadership, Lesson 11; Leadership, Lesson 12 Coefficient of Variation (CV) → Operations Management, Lesson 11 COGS (Cost of Goods Sold) → Financial Accounting, Lesson 2; Financial Accounting, Lesson 4 Commitment (Strategic) → Competitive Strategy, Session 12 Commercial Paper → Operational Finance, Session 7 Communication Plan (Six Ms) → Marketing Planning and Implementation, Session 1 Comparable Firms (Comps) → Corporate Finance, Lesson 4 Compensatory Decision Making → Marketing Management, Lesson 2 Competences (Observable Habitual Conducts) → Leadership, Lesson 11 Competitive Advantage → Competitive Strategy, Session 4 Competitive Dynamics → Competitive Strategy, Session 12 Complement Rule (Probability) → Decision Analysis, Lesson 6 Comprehensive Income → Financial Accounting, Lesson 2 Compromise Effect → Marketing Management, Lesson 15 Conditional Probability → Decision Analysis, Lesson 6 Confidence Interval → Business Analytics, Session 3 Confirmation Bias → Decision Analysis, Lesson 5; Leadership, Lesson 2 Conflict Management → Leadership, Lesson 8 Conformity (Conflict State) → Leadership, Lesson 8 Conjoint Analysis → Marketing Management, Lesson 2 Conservatism (Accounting Principle) → Financial Accounting, Lesson 1 Consideration Set → Marketing Management, Lesson 1 Consolidation (Financial Statements) → Financial Accounting, Lesson 19 Consumer Surplus → Global Economics, Lesson 1 Contingent Liability → Financial Accounting, Lesson 14 Continuous Discounting → Decision Analysis, Lesson 3 Continuous Review (Inventory) → Operations Strategy; Operations Management, Lesson 15 Contribution Margin (CM) → Managerial Accounting, Lesson 1; Marketing Management, Lesson 12 Control Premium → Corporate Finance, Lesson 5 Core Competencies → Competitive Strategy, Session 7-8 Corporate Governance → Managerial Accounting, Lesson 19; Business Ethics, Session 6 Corporate Social Responsibility (CSR) → Business Ethics, Session 8 Correlation (R) → Business Analytics, Session 1; Corporate Finance, Lesson 8 Cost Center → Managerial Accounting, Lesson 10 Cost Drivers (ABC) → Managerial Accounting, Lesson 8 Cost Leadership Strategy → Competitive Strategy, Session 5 Cost Object → Managerial Accounting, Lesson 7 Cost of Debt → Corporate Finance, Lesson 8 Cost of Equity → Corporate Finance, Lesson 8 Cost of Trade Credit → Operational Finance, Session 6 Cost Pool → Managerial Accounting, Lesson 7 Cost Systems → Managerial Accounting, Lesson 7 Coupon Rate → Financial Accounting, Lesson 15 Covariance → Corporate Finance, Lesson 8 CPM (Cost Per Thousand) → Marketing Planning and Implementation, Session 2 Creative Accounting → Financial Accounting, Lesson 20 Creating Shared Value (CSV) → Competitive Strategy; Business Ethics, Session 9 Credit Management → Operational Finance, Session 6 Credit Spread → Corporate Finance, Lesson 8 Criteria (Decision Framework) → Analysis of Business Problems, Lesson 3 Critical Fractile → Decision Analysis, Lesson 1; Operations Management, Lesson 16; Operations Strategy Cross-Subsidization → Managerial Accounting, Lesson 8 Crowding Out → Global Economics, Lesson 7 Crystal Ball (Monte Carlo Software) → Decision Analysis, Lesson 11 Current Account → Global Economics, Lesson 9 Current Assets → Financial Accounting, Lesson 1 Current Liabilities → Financial Accounting, Lesson 1 Current Ratio → Financial Accounting, Lesson 5; Operational Finance, Session 1 Customer Discovery → Entrepreneurship 2, Session 3-4 Customer Funnel → Marketing Management, Lesson 5 Customer Lifetime Value → see CLV Customer Value → Marketing Management, Lesson 2 Cycle Time (CT) → Operations Management, Lesson 2

D¶

Data Protection (Ethics) → Business Ethics, Session 10 Days Inventory Outstanding (DIO) → Financial Accounting, Lesson 3; Operational Finance, Session 1; Operational Finance, Session 5 Days Payable Outstanding (DPO) → Financial Accounting, Lesson 3; Operational Finance, Session 1; Operational Finance, Session 5 Days Sales Outstanding (DSO) → Financial Accounting, Lesson 3; Operational Finance, Session 1; Operational Finance, Session 5 DCF (Discounted Cash Flow) → Corporate Finance, Lesson 3; Decision Analysis, Lesson 13 Deadweight Loss → Global Economics, Lesson 4 Death Spiral of Cost Allocation → Managerial Accounting, Lesson 2 Debt Capacity Indicators → Operational Finance, Session 7 Debt-to-Equity Ratio → Financial Accounting, Lesson 5; Operational Finance, Session 1 Decision Node → Decision Analysis, Lesson 1 Decision Tree → Decision Analysis, Lesson 1; Decision Analysis, Lesson 4 Decision-Making Process (DMP) → Marketing Management, Lesson 1 Decision-Making Unit (DMU) → Marketing Management, Lesson 1 Decoy Effect → Marketing Management, Lesson 15 Deferred Revenue / Unearned Revenue → Financial Accounting, Lesson 1; Financial Accounting, Lesson 7 Deferred Tax Asset (DTA) → Financial Accounting, Lesson 17 Deferred Tax Liability (DTL) → Financial Accounting, Lesson 17 Delegation → Leadership, Lesson 7 Demand Curve → Global Economics, Lesson 1 Demand Pooling / Square Root Law → Operations Strategy Deontological Ethics → Business Ethics, Session 3 Depreciation → Financial Accounting, Lesson 9 Depreciation (Currency) → Global Economics, Lesson 8 Design Thinking → Entrepreneurship 2, Session 3-4 Diagnosis (Six-Step Framework) → Analysis of Business Problems, Lesson 2 Differentiated Marketing → Marketing Management, Lesson 4 Differentiation Strategy → Competitive Strategy, Session 6 Diffusion of Innovations → Marketing Management, Lesson 9 Diluted EPS → Financial Accounting, Lesson 2 Direct Method (Cash Flow) → Financial Accounting, Lesson 3 Discount Decisions → Managerial Accounting, Lesson 3 Discount Rate → Corporate Finance, Lesson 1; Decision Analysis, Lesson 3 Discontinued Operations → Financial Accounting, Lesson 2 Discrepancy (Conflict State) → Leadership, Lesson 8 Disintermediation → Competitive Strategy Diversification → Corporate Finance, Lesson 8 Dividend Policy → Corporate Finance, Lesson 11 Double Materiality (EU CSRD) → Corporate Finance, Lesson 14 Double-Entry Bookkeeping → Financial Accounting, Lesson 1 Dual Advantage Strategy → Competitive Strategy, Session 4 Dummy Variables → Business Analytics, Session 4 DuPont Decomposition → Operational Finance, Session 1; Financial Accounting, Lesson 5

E¶

Earnings Per Share (EPS) → Financial Accounting, Lesson 2 EBIT → Financial Accounting, Lesson 2; Corporate Finance, Lesson 2 EBITDA → Corporate Finance, Lesson 4 ECF (Equity Cash Flow) → Corporate Finance, Lesson 2; Decision Analysis, Lesson 3 Economic Order Quantity (EOQ) → Operations Management, Lesson 14; Operations Strategy Economic Value Added (EVA) → Managerial Accounting, Lesson 15 Economic Value to the Customer (EVC) → Marketing Management, Lesson 2; Marketing Management, Lesson 13 Economies of Scale → Competitive Strategy, Session 5 Effective Interest Method → Financial Accounting, Lesson 15 Effective Tax Rate → Financial Accounting, Lesson 17 Effectuation → Entrepreneurship 2, Session 1 Efficiency (Operations) → Operations Management, Lesson 1 Efficiency Variance → Managerial Accounting, Lesson 13 Efficient Frontier → Corporate Finance, Lesson 8 Elasticity of Demand → Global Economics, Lesson 1; Marketing Management, Lesson 14 Elasticity of Supply → Global Economics, Lesson 1 Email Marketing → Marketing Planning and Implementation, Session 3 EMV (Expected Monetary Value) → Decision Analysis, Lesson 2 Endorsed Branding → Marketing Management, Lesson 8 Endowment Effect → Marketing Management, Lesson 15 Enterprise Value (EV) → Corporate Finance, Lesson 3 Entrepreneurial Assessment (Six Factors) → Entrepreneurship 1, Session 1 EOQ → see Economic Order Quantity Equity Beta (Levered Beta) → Corporate Finance, Lesson 10 Equity Method → Financial Accounting, Lesson 18 Equity Value → Corporate Finance, Lesson 3 ESG Reporting → Financial Accounting, Lesson 13; Corporate Finance, Lesson 14; Business Ethics, Session 9 Ethos Speech → Communication, Lesson 4 Evaluative Learning → Leadership, Lesson 4 EV/EBITDA → Corporate Finance, Lesson 4 EV/Sales → Corporate Finance, Lesson 4 EVII (Expected Value of Imperfect Information) → Decision Analysis, Lesson 8 EVPI (Expected Value of Perfect Information) → Decision Analysis, Lesson 8 Exchange Rate (Nominal) → Global Economics, Lesson 8 Exchange Rate (Real) → Global Economics, Lesson 8 Exchange Rate Regimes (Fixed vs. Flexible) → Global Economics, Lesson 8; Global Economics, Lesson 10 Exit Strategy (Entrepreneurship) → Entrepreneurship 1, Session 1 Expected Return → Corporate Finance, Lesson 8 Expected Utility (EU) → Decision Analysis, Lesson 2 Experience Curve → Competitive Strategy, Session 5 Exponential Smoothing → Business Analytics, Session 5; Operations Management, Lesson 17 Extortion → Business Ethics, Session 3 Extrinsic Motivation → Leadership, Lesson 2

F¶

F-Test → Business Analytics, Session 3 Factoring → Operational Finance, Session 7 Fair Value → Financial Accounting, Lesson 18 Fair Value Through OCI (FVOCI) → Financial Accounting, Lesson 18 Fair Value Through P&L (FVTPL) → Financial Accounting, Lesson 18 FCF (Free Cash Flow) → Financial Accounting, Lesson 3; Corporate Finance, Lesson 2; Decision Analysis, Lesson 3 Ferdows' Six Factory Roles → Operations Strategy FIFO (First In, First Out) → Financial Accounting, Lesson 4 Fighter Brand → Marketing Management, Lesson 8 Financial Account → Global Economics, Lesson 9 Financial Analysis Ratios → Financial Accounting, Lesson 5; Operational Finance, Session 1 Financial Distress → Corporate Finance, Lesson 6 Firm Commitment (Underwriting) → Corporate Finance, Lesson 12 Fiscal Policy → Global Economics, Lesson 7 Fisher Equation → Global Economics, Lesson 5 Fisher's Supply Chain Framework → Operations Strategy Fit (Activity System) → Competitive Strategy, Session 1-2 Five Cs Framework → Marketing Management, Lesson 1 Five Forces (Porter) → Competitive Strategy, Session 3 Five Whys → Analysis of Business Problems, Lesson 2 Fixed Cost → Managerial Accounting, Lesson 1 Fixed Exchange Rate → Global Economics, Lesson 8; Global Economics, Lesson 10 Flanker Brand → Marketing Management, Lesson 8 Flexible Budget → Managerial Accounting, Lesson 13 Flexible Exchange Rate → Global Economics, Lesson 8; Global Economics, Lesson 10 Floor and Cap (Bonus) → Managerial Accounting, Lesson 17 Forecast (P&L and Balance Sheet) → Operational Finance, Session 2 Formal Power (Potestas) → Leadership, Lesson 6 Four Ps (Marketing Mix) → Marketing Management, Lesson 5 Framing Effect → Decision Analysis, Lesson 5; Marketing Management, Lesson 15 Fraud Triangle → Business Ethics, Session 2 Free Cash Flow → see FCF Frequency (Media) → Marketing Planning and Implementation, Session 2 Functional Products vs. Innovative Products → Operations Strategy Funding Gap → Operational Finance, Session 2

G¶

Gain/Loss on Disposal → Financial Accounting, Lesson 9 Game Theory → Competitive Strategy, Session 12; Decision Analysis, Lesson 1 Gambler's Ruin → Decision Analysis, Lesson 14 GDP (Gross Domestic Product) → Global Economics, Lesson 5 Generalized Shared Reality → Leadership, Lesson 1 Goal Congruence → Managerial Accounting, Lesson 10; Managerial Accounting, Lesson 11 Going Concern → Financial Accounting, Lesson 1 Golden Rule (Ethics) → Business Ethics, Session 1 Goodwill → Financial Accounting, Lesson 12; Corporate Finance, Lesson 5 Gordon Growth Model → Corporate Finance, Lesson 1 Governance (Corporate) → Managerial Accounting, Lesson 19; Business Ethics, Session 6 Green Bonds → Corporate Finance, Lesson 14 Green Shoe Provision → Corporate Finance, Lesson 12 Greenwashing → Corporate Finance, Lesson 14; Business Ethics, Session 9 Gross Domestic Product → see GDP Gross Margin → Financial Accounting, Lesson 5 Gross Profit → Financial Accounting, Lesson 2 Gross Rating Points (GRP) → Marketing Planning and Implementation, Session 2 GROW Model (Coaching) → Leadership, Lesson 13

H¶

Hamada Equation → Corporate Finance, Lesson 10 Hard Discount Model → Operations Strategy Herzberg's Two-Factor Theory → Leadership, Lesson 4 Historical Cost → Financial Accounting, Lesson 1 Holding Cost → Operations Management, Lesson 14 House of Brands → Marketing Management, Lesson 8 Hygiene Factors → Leadership, Lesson 4

I¶

IFRS (International Financial Reporting Standards) → Financial Accounting, Lesson 1 IFRS 15 (Revenue Recognition) → Financial Accounting, Lesson 7 IFRS 16 (Leases) → Financial Accounting, Lesson 16 Impairment → Financial Accounting, Lesson 12 Impossible Trinity (Trilemma) → Global Economics, Lesson 10 Incentive Design → Managerial Accounting, Lesson 17; Leadership, Lesson 2 Incremental Cash Flow → Corporate Finance, Lesson 2 Indifference Point (Technology) → Managerial Accounting, Lesson 4 Indirect Method (Cash Flow) → Financial Accounting, Lesson 3 Inflation → Global Economics, Lesson 5 Information Asymmetry → Corporate Finance, Lesson 6 Innovation Accounting → Entrepreneurship 1, Session 3-4 Input Price Variance → Managerial Accounting, Lesson 13 Input/Output Analysis → Operations Management, Lesson 5; Operations Management, Lesson 6; Operations Management, Lesson 7 Insider Trading → Business Ethics, Session 1 Intangible Assets → Financial Accounting, Lesson 9; Financial Accounting, Lesson 12 Integrated Communications → Marketing Planning and Implementation, Session 1 Interest Coverage Ratio → Financial Accounting, Lesson 5; Operational Finance, Session 7 Interest Expense → Financial Accounting, Lesson 15 Internal Rate of Return (IRR) → Corporate Finance, Lesson 1; Decision Analysis, Lesson 3 Intrinsic Motivation → Leadership, Lesson 2 Inventory Cost Flow Assumptions → Financial Accounting, Lesson 4 Inventory Turnover → Financial Accounting, Lesson 5 Investment Center → Managerial Accounting, Lesson 10

J¶

Jobs-to-Be-Done (JTBD) → Entrepreneurship 2, Session 3-4 Joint Probability → Decision Analysis, Lesson 6; Decision Analysis, Lesson 7 Joint Venture Valuation → Decision Analysis, Lesson 13 Journal Entry → Financial Accounting, Lesson 1

K¶

Kahneman (System 1/System 2) → Decision Analysis, Lesson 5

L¶

Labor Efficiency → Operations Management, Lesson 2 Laffer Curve → Global Economics, Lesson 4 Lagged Variables → Business Analytics, Session 5 Law of Large Numbers → Decision Analysis, Lesson 5 Law of Small Numbers → Decision Analysis, Lesson 5 LBO (Leveraged Buyout) → Corporate Finance, Lesson 13 Lead Time → Operations Management, Lesson 15 Lean Startup Methodology → Entrepreneurship 1, Session 2; Entrepreneurship 2, Session 5-6 Lease Accounting (IFRS 16 / ASC 842) → Financial Accounting, Lesson 16 Level Strategy → Operations Management, Lesson 7; Operations Management, Lesson 8 Leverage (Financial) → Financial Accounting, Lesson 5; Operational Finance, Session 1 LIFO (Last In, First Out) → Financial Accounting, Lesson 4 LIFO Reserve → Financial Accounting, Lesson 4 Likelihood (Bayesian) → Decision Analysis, Lesson 7 Little's Law → Operations Management, Lesson 2; Operations Management, Lesson 11 LOCOM (Lower-of-Cost-or-Market) → Financial Accounting, Lesson 4; Financial Accounting, Lesson 8 Logistic Regression → Business Analytics, Session 6-7 Logos Speech → Communication, Lesson 1 Long-Run Aggregate Supply (LRAS) → Global Economics, Lesson 5 Loss Aversion → Decision Analysis, Lesson 5; Marketing Management, Lesson 15

M¶

M&A (Mergers and Acquisitions) → Corporate Finance, Lesson 5 Make vs. Buy → Managerial Accounting, Lesson 5; Operations Strategy Management by Competences (MBC) → Leadership, Lesson 11 Management Control Systems → Managerial Accounting, Lesson 10 Margin of Safety → Managerial Accounting, Lesson 1 Market Equilibrium → Global Economics, Lesson 1 Market Orientation → Marketing Management, Lesson 18; Marketing Management, Lesson 19 Market Risk Premium → Corporate Finance, Lesson 8 Market Sizing (TAM/SAM/SOM) → Marketing Management, Lesson 2; Entrepreneurship 1, Session 1 Matching Principle → Financial Accounting, Lesson 2 Material Requirements Planning (MRP) → Operations Management, Lesson 13 Maturity Matching Principle → Operational Finance, Session 7 Maximum Acquisition Price → Corporate Finance, Lesson 5 Mechanistic Model (Organizations) → Leadership, Lesson 3 Media Allocation → Marketing Planning and Implementation, Session 2 Metacompetences → Leadership, Lesson 12 Minimum Viable Product (MVP) → Entrepreneurship 1, Session 2; Entrepreneurship 2, Session 5-6 Minimum Wage → Global Economics, Lesson 3 MM (Modigliani-Miller) → Corporate Finance, Lesson 6; Corporate Finance, Lesson 11 MOIC (Multiple on Invested Capital) → Corporate Finance, Lesson 7; Corporate Finance, Lesson 13 Monetary Policy → Global Economics, Lesson 6 Monte Carlo Simulation → Decision Analysis, Lesson 11; Decision Analysis, Lesson 12 Moral Hazard → Business Ethics, Session 6; Managerial Accounting, Lesson 19 Motivational Quality → Leadership, Lesson 3 Moving Averages → Business Analytics, Session 5 Multi-Attribute Model → Marketing Management, Lesson 2 Multi-Homing → Competitive Strategy Multiple Linear Regression → Business Analytics, Session 2 Multiples Valuation → Corporate Finance, Lesson 4; Decision Analysis, Lesson 13 Mutually Exclusive Events → Decision Analysis, Lesson 6

N¶

Nash Equilibrium → Competitive Strategy, Session 12 NCI (Noncontrolling Interests) → Financial Accounting, Lesson 19 Negative Working Capital → Operational Finance, Session 5; Operations Strategy Net Book Value (NBV) → Financial Accounting, Lesson 9 Net Debt → Corporate Finance, Lesson 3 Net Income → Financial Accounting, Lesson 2 Net Present Value (NPV) → Corporate Finance, Lesson 1; Decision Analysis, Lesson 3 Net Realizable Value (NRV) → Financial Accounting, Lesson 4 Network Effects → Competitive Strategy Neutral Rate (r*) → Global Economics, Lesson 6 Newsvendor Problem → Decision Analysis, Lesson 1; Operations Management, Lesson 16; Operations Strategy NFO (Need of Funds for Operations) → Operational Finance, Session 1; Operational Finance, Session 3 Nominal vs. Real Variables → Global Economics, Lesson 5 Non-Financial Performance Measures → Managerial Accounting, Lesson 16 Non-Verbal Communication (NVC) → Communication, Lesson 6 Noncurrent Assets → Financial Accounting, Lesson 9; Financial Accounting, Lesson 12 NOPAT → Managerial Accounting, Lesson 15 Norm Taker / Norm Breaker / Norm Maker → Business Ethics, Session 5

O¶

OCI (Other Comprehensive Income) → Financial Accounting, Lesson 2 On Message Framework → Communication, Lesson 7 Operating Cycle → Financial Accounting, Lesson 1 Operating Leverage → Managerial Accounting, Lesson 4 Operating Margin → Financial Accounting, Lesson 5 Operational Effectiveness → Competitive Strategy, Session 1-2 Operational Finance Diagnostic Framework → Operational Finance, Session 8-9 Operations-Based Strategy → Operations Strategy Opportunity Cost → Managerial Accounting, Lesson 1; Managerial Accounting, Lesson 3 Ordering Cost → Operations Management, Lesson 14 Organizational Culture → Leadership, Lesson 14; Leadership, Lesson 15 Outcome-Based Theory (OBT) → Leadership, Lesson 4 Outsourcing → Managerial Accounting, Lesson 5; Operations Strategy Overconfidence Bias → Decision Analysis, Lesson 5

P¶

p-Value → Business Analytics, Session 3 Par Value → Financial Accounting, Lesson 1 Pareto Principle → Analysis of Business Problems, Lesson 3; Analysis of Business Problems, Lesson 7 Path Dependence → Competitive Strategy, Session 7-8 Pathos Speech → Communication, Lesson 5 Payback Period → Corporate Finance, Lesson 1 P/E Ratio → Corporate Finance, Lesson 4 Pecking Order Theory → Corporate Finance, Lesson 6 Penetration Pricing → Marketing Management, Lesson 16 Perceived vs. Actual Waiting Time → Operations Management, Lesson 22 Perceptual Map → Marketing Management, Lesson 5; Marketing Management, Lesson 13 Performance Obligation (Revenue Recognition) → Financial Accounting, Lesson 7 Period Costs → Financial Accounting, Lesson 4 Periodic Review (Inventory) → Operations Strategy Permanent Differences (Tax) → Financial Accounting, Lesson 17 Perpetuity → Corporate Finance, Lesson 1 Persona Development → Entrepreneurship 2, Session 3-4 Pivot (Startup) → Entrepreneurship 1, Session 2; Entrepreneurship 2, Session 8 Plan B → Decision Analysis, Lesson 12; Analysis of Business Problems, Lesson 7 Platform Economics → Competitive Strategy Pooling (Queues) → Operations Management, Lesson 12 Porter's Five Forces → see Five Forces Positioning (Marketing) → Marketing Management, Lesson 5 Positioning Statement → Marketing Management, Lesson 5 Posterior Probability → Decision Analysis, Lesson 7 Power vs. Authority → Leadership, Lesson 6 Preferred Stock (WACC) → Corporate Finance, Lesson 9 Present Value (PV) → Corporate Finance, Lesson 1; Decision Analysis, Lesson 3 Price Ceiling → Global Economics, Lesson 3 Price Discrimination → Marketing Management, Lesson 14 Price Elasticity → see Elasticity of Demand Price Floor → Global Economics, Lesson 3 Price Skimming → Marketing Management, Lesson 16 Price Wars → Competitive Strategy, Session 12; Marketing Management, Lesson 16 Price-Quality Inference → Marketing Management, Lesson 15 Primary Deficit → Global Economics, Lesson 7 Prior Probability → Decision Analysis, Lesson 7 Prisoner's Dilemma → Competitive Strategy, Session 12 Private Equity (PE) → Corporate Finance, Lesson 7 Problem Definition (Five Whys) → Analysis of Business Problems, Lesson 2 Problem-Solution Speech → Communication, Lesson 2 Process Analysis → Operations Management, Lesson 2; Operations Management, Lesson 3; Operations Management, Lesson 4 Process Innovation → Competitive Strategy, Session 5 Product Costs → Financial Accounting, Lesson 4 Product Life Cycle (PLC) → Marketing Management, Lesson 9 Product Line Decisions → Managerial Accounting, Lesson 2 Product Mix (Operations) → Operations Management, Lesson 3 Product Mix Variance → Managerial Accounting, Lesson 13 Productivity → Operations Management, Lesson 9 Productivity Frontier → Competitive Strategy, Session 1-2; Competitive Strategy, Session 4 Production Volume Variance → Managerial Accounting, Lesson 14 Profit Center → Managerial Accounting, Lesson 10 Provision (Estimated Liability) → Financial Accounting, Lesson 14 Psycho-Sociological Model (Organizations) → Leadership, Lesson 3 Pull Strategy (Marketing) → Marketing Planning and Implementation, Session 2 Push Strategy (Marketing) → Marketing Planning and Implementation, Session 2

Q¶

Qualculation → Analysis of Business Problems, Lesson 6 Quantitative Easing (QE) → Global Economics, Lesson 6 Queue Management → Operations Management, Lesson 11; Operations Management, Lesson 12 Quick Ratio → Financial Accounting, Lesson 5 Quick Wins → Analysis of Business Problems, Lesson 7

R¶

R-Squared (R²) → Business Analytics, Session 1; Business Analytics, Session 2 RACI Framework → Analysis of Business Problems, Lesson 6 Random Walk Theory → Decision Analysis, Lesson 14 Reach (Media) → Marketing Planning and Implementation, Session 2 Real Exchange Rate → Global Economics, Lesson 8 Real Options → Decision Analysis, Lesson 12; Entrepreneurship 2, Session 2 Receivables Valuation → Financial Accounting, Lesson 6 Recoverable Amount → Financial Accounting, Lesson 12 Red Herring (IPO) → Corporate Finance, Lesson 12 Reference Price → Marketing Management, Lesson 2; Marketing Management, Lesson 15 Reformer Stance (Ethics) → Business Ethics, Session 4 Regression Analysis → Business Analytics, Session 1; Business Analytics, Session 2 Relevance (Accounting) → Financial Accounting, Lesson 1 Relevant Cost → Managerial Accounting, Lesson 1 Reorder Point (ROP) → Operations Management, Lesson 15; Operations Strategy Residual Income (RI) → Managerial Accounting, Lesson 15 Resource-Based View (RBV) → Competitive Strategy, Session 7-8 Responsibility Centers → Managerial Accounting, Lesson 10 Restructuring Provision → Financial Accounting, Lesson 14 Retained Earnings → Financial Accounting, Lesson 1 Return on Assets (ROA) → Financial Accounting, Lesson 5; Operational Finance, Session 1 Return on Equity (ROE) → Financial Accounting, Lesson 5; Operational Finance, Session 1 Return on Investment (ROI) → Managerial Accounting, Lesson 15 Return on Sales (ROS) → Operational Finance, Session 1 Revenue Center → Managerial Accounting, Lesson 10 Revenue Recognition → Financial Accounting, Lesson 7 Revolving Credit Line → Operational Finance, Session 7 RFM Model (Recency, Frequency, Monetary) → Marketing Management, Lesson 3 Right-of-Use Asset → Financial Accounting, Lesson 16 Risk Aversion → Decision Analysis, Lesson 2 Risk Management → Decision Analysis, Lesson 12 Risk Premium → Decision Analysis, Lesson 2; Corporate Finance, Lesson 8 Risk Tolerance Coefficient → Decision Analysis, Lesson 9 Risk-Free Rate → Corporate Finance, Lesson 8 ROAS (Return on Ad Spend) → Marketing Planning and Implementation, Session 3 Rogers' Adoption Attributes → Marketing Management, Lesson 9 Rule of 72 → Corporate Finance, Lesson 1; Decision Analysis, Lesson 3 Runway (Cash) → Financial Accounting, Lesson 3

S¶

S-Curve (Technology Adoption) → Entrepreneurship 2, Session 2 Safety Stock → Operations Management, Lesson 15; Operations Strategy Sakasegawa Approximation → Operations Management, Lesson 11 Sales Volume Variance → Managerial Accounting, Lesson 13 Salvage Value / Residual Value → Financial Accounting, Lesson 9 SAM (Serviceable Addressable Market) → Marketing Management, Lesson 2 Say on Pay → Managerial Accounting, Lesson 19 SBI Framework (Feedback) → Leadership, Lesson 13 SCAMPER Method → Analysis of Business Problems, Lesson 4 Scenario Planning → Decision Analysis, Lesson 15 Schein's Culture Formation → Leadership, Lesson 14 Scope 3 Emissions → Corporate Finance, Lesson 14 Scope (Strategy Statement) → Competitive Strategy, Session 1-2 Seasoned Equity Offering (SEO) → Corporate Finance, Lesson 12 Seasonality (NFO) → Operational Finance, Session 4 Seasonality (Time Series) → Business Analytics, Session 5 Security Market Line (SML) → Corporate Finance, Lesson 8 See, Judge, Act Framework → Business Ethics, Session 2; Business Ethics, Session 4 Segmentation → Marketing Management, Lesson 3 Selling Price Variance → Managerial Accounting, Lesson 13 SEM (Search Engine Marketing) → Marketing Planning and Implementation, Session 3 Sensitivity Analysis → Corporate Finance, Lesson 2; Decision Analysis, Lesson 10; Analysis of Business Problems, Lesson 5 SEO (Search Engine Optimization) → Marketing Planning and Implementation, Session 3 Sequential Games → Decision Analysis, Lesson 1; Competitive Strategy, Session 12 SERVQUAL → Marketing Management, Lesson 2 Service-Profit Chain → Marketing Management, Lesson 2 Setup Time → Operations Management, Lesson 4 Share Buybacks → Corporate Finance, Lesson 11 Share Premium / Additional Paid-In Capital → Financial Accounting, Lesson 1 Shareholder Model → Business Ethics, Session 8 Short Balance Sheet → Operational Finance, Session 1 Short-Run Aggregate Supply (SRAS) → Global Economics, Lesson 5 Short-Term Financing → Operational Finance, Session 7 Signaling (Competitive) → Competitive Strategy, Session 12 Signaling (IPO) → Corporate Finance, Lesson 6 Simple Linear Regression → Business Analytics, Session 1 Six Ms Framework (Communications) → Marketing Planning and Implementation, Session 1 Six-Factor Opportunity Assessment → Entrepreneurship 1, Session 1 Six-Step Framework (ABP) → Analysis of Business Problems, Lesson 1 Skimming Strategy → Marketing Management, Lesson 16 SMART Framework → Analysis of Business Problems, Lesson 7 SMM (Social Media Marketing) → Marketing Planning and Implementation, Session 3 Social Value → Marketing Management, Lesson 2 SOM (Serviceable Obtainable Market) → Marketing Management, Lesson 2 Special Orders → Managerial Accounting, Lesson 6 Stakeholder Model → Business Ethics, Session 8 Standard Cost → Managerial Accounting, Lesson 13 Standard Deviation → Corporate Finance, Lesson 8; Decision Analysis, Lesson 2 Static Budget → Managerial Accounting, Lesson 13 Stock Options (Valuation) → Managerial Accounting, Lesson 18 Storytelling Speech → Communication, Lesson 3 Straight-Line Depreciation → Financial Accounting, Lesson 9 Strategic Positioning → Competitive Strategy, Session 1-2 Strategy Statement (Objective, Scope, Advantage) → Competitive Strategy, Session 1-2 Sub-Branding → Marketing Management, Lesson 8 Subsequent Events → Financial Accounting, Lesson 20 Substitute Products (Five Forces) → Competitive Strategy, Session 3 Sunk Cost → Managerial Accounting, Lesson 1; Decision Analysis, Lesson 5; Corporate Finance, Lesson 2 Supply Curve → Global Economics, Lesson 1 Supply Chain Coordination → Operations Management, Lesson 17; Operations Strategy Supplier Power → Competitive Strategy, Session 3 Switching Costs → Competitive Strategy, Session 3; Marketing Management, Lesson 14 SWOT Analysis → Analysis of Business Problems, Lesson 5 Synergies (M&A) → Corporate Finance, Lesson 5 Synthesis (Decision Framework) → Analysis of Business Problems, Lesson 6 System 1 / System 2 → Decision Analysis, Lesson 5 Systematic Risk → Corporate Finance, Lesson 8

T¶

t-Statistic → Business Analytics, Session 3 T-Account → Financial Accounting, Lesson 1 TAM (Total Addressable Market) → Marketing Management, Lesson 2; Entrepreneurship 1, Session 1 Targeting (Marketing) → Marketing Management, Lesson 4 Tax Incidence → Global Economics, Lesson 4 Tax Shield → Corporate Finance, Lesson 6 Tax Wedge → Global Economics, Lesson 4 Temporary Differences (Tax) → Financial Accounting, Lesson 17 Terminal Value → Corporate Finance, Lesson 3 Three Lenses Framework (Ethics) → Business Ethics, Session 3 Three Paradigms of Managing → Leadership, Lesson 1 Three Types of Motives → Leadership, Lesson 2 Throughput (T) → Operations Management, Lesson 2 Throughput Time (TT) → Operations Management, Lesson 2 Time Compression Diseconomies → Competitive Strategy, Session 7-8 Time Value of Money → Corporate Finance, Lesson 1; Decision Analysis, Lesson 3 Top-of-Mind Awareness → Marketing Management, Lesson 7 Tornado Charts → Decision Analysis, Lesson 10; Decision Analysis, Lesson 13 Total Cost of Ownership (TCO) → Marketing Management, Lesson 2 Total Factor Productivity → Operations Management, Lesson 9 Total Surplus → Global Economics, Lesson 1 Trade Credit → Operational Finance, Session 6; Operational Finance, Session 7 Trade-Off Theory (Capital Structure) → Corporate Finance, Lesson 6 Trade-Offs (Strategic) → Competitive Strategy, Session 1-2 Trading Multiples → Corporate Finance, Lesson 4 Transaction Multiples → Corporate Finance, Lesson 4 Transcendent / Altruistic Motivation → Leadership, Lesson 2 Transfer Pricing (Cost-Based) → Managerial Accounting, Lesson 11 Transfer Pricing (Market-Based) → Managerial Accounting, Lesson 12 Trend Analysis (Time Series) → Business Analytics, Session 5 Triple-A Supply Chain → Operations Strategy True and Fair View → Financial Accounting, Lesson 20 Trust Model → Leadership, Lesson 7 Turnaround Strategy → Competitive Strategy, Session 17

U¶

Uncertainty Node (Chance Node) → Decision Analysis, Lesson 1 Underpricing (IPO) → Corporate Finance, Lesson 12 Unemployment Rate → Global Economics, Lesson 5 Unit Economics → Marketing Management, Lesson 17; Entrepreneurship 2, Session 9 Unlevered Beta → see Asset Beta Unlevering and Relevering → Corporate Finance, Lesson 10 Unsystematic Risk → Corporate Finance, Lesson 8 US GAAP → Financial Accounting, Lesson 1 Utilitarian Ethics → Business Ethics, Session 3 Utility Function → Decision Analysis, Lesson 2 Utilization → Operations Management, Lesson 3; Operations Management, Lesson 11

V¶

Value Chain → Competitive Strategy, Session 4 Value Created (WTP - Cost) → Competitive Strategy, Session 4 Value Equivalence Line → Marketing Management, Lesson 5; Marketing Management, Lesson 13 Value in Use → Financial Accounting, Lesson 12 Value Proposition Canvas → Entrepreneurship 2, Session 3-4 Vanity Metrics vs. Actionable Metrics → Entrepreneurship 1, Session 3-4 Variable Cost → Managerial Accounting, Lesson 1 Variable Costing → Managerial Accounting, Lesson 14 Variance → Corporate Finance, Lesson 8 Variance Analysis → Managerial Accounting, Lesson 13; Managerial Accounting, Lesson 14 VAT (Value Added Tax) → Financial Accounting, Lesson 6 Vendor-Managed Inventory (VMI) → Operations Management, Lesson 17; Operations Strategy Venture Capital Method → Entrepreneurship 1, Session 6-7 Vertical Integration → Operations Strategy Virtue Ethics → Business Ethics, Session 3; Business Ethics, Session 7 VRIS/VRIO Framework → Competitive Strategy, Session 7-8 VUCA → Analysis of Business Problems, Lesson 7 Vulnerable Period → Operations Management, Lesson 15

W¶

WACC (Weighted Average Cost of Capital) → Corporate Finance, Lesson 9; Managerial Accounting, Lesson 15 Warranty Provisions → Financial Accounting, Lesson 14 Weighted Average Cost (WAC) → Financial Accounting, Lesson 4 Weighted Evaluation Matrix → Analysis of Business Problems, Lesson 5 Whistleblowing → Business Ethics, Session 6 Willingness to Pay (WTP) → Competitive Strategy, Session 4 Winner's Curse (IPO) → Corporate Finance, Lesson 12 Winner-Take-All → Competitive Strategy WIP (Work-in-Process) → Operations Management, Lesson 2; Financial Accounting, Lesson 4 Work Content → Operations Management, Lesson 2 Working Capital → Financial Accounting, Lesson 1; Operational Finance, Session 3

X¶

(No entries)

Y¶

Y&R BrandAsset Valuator → Marketing Management, Lesson 7

Z¶

Zara / Fast Fashion Model → Operations Strategy Zero Lower Bound (ZLB) → Global Economics, Lesson 6