Business

EPM & Hyperion What Is Version Control (EPM)? Version control in Oracle EPM is the management of distinct, labelled iterations of plan data, such as working, submitted, approved and final… Business EPM & Hyperion What Is Workforce Planning? Workforce planning in Oracle EPM is the modelling of headcount, positions, compensation, benefits, taxes and related costs within the planning application, linking… Business Cross-Functional What Is Working Capital? Working capital is current assets minus current liabilities, mainly cash, receivables and inventory less payables and short-term obligations, indicating a business's short-term… Business Cross-Functional What Is Year-End Close? Year-end close is the annual close cycle in which an enterprise finalises its accounting records for the financial year, completes additional procedures… Business Cross-Functional What Is Zero-Based Budgeting? Zero-based budgeting (ZBB) is a budgeting method in which every cost line is rebuilt from zero each cycle and justified by current… Business EPM & Hyperion What Is Zero-Based Budgeting (EPM)? Zero-based budgeting (ZBB) in Oracle EPM is the practice of rebuilding cost budgets from zero each cycle, justifying each activity and its… Business Cross-Functional What Is an Annual Budget? An annual budget is the approved financial plan for the coming fiscal year, setting revenue targets, cost allowances and capital commitments by… Business Cross-Functional What Is Asset Turnover? Asset turnover is revenue divided by average total assets, measuring how efficiently a company uses its assets to generate sales, and it… Business Cross-Functional What Is a Balance Sheet? A balance sheet, or statement of financial position, shows an entity's assets, liabilities and equity at a point in time, where assets… Business Cross-Functional What Is a Balanced Scorecard? The balanced scorecard is a strategic performance framework developed by Kaplan and Norton that translates strategy into objectives and measures across financial,… Business Cross-Functional What Is Break-Even Analysis? Break-even analysis identifies the sales volume or revenue at which total revenue equals total fixed and variable costs, producing neither profit nor… Business Cross-Functional What Is Capital Structure? Capital structure is the mix of debt, equity and hybrid instruments a company uses to finance its assets and operations, balancing the… Business Cross-Functional What Is a Cash Flow Statement? The cash flow statement, governed by IAS 7, shows cash inflows and outflows over a period from operating, investing and financing activities,… Business Cross-Functional What Is Corporate Tax? Corporate tax is a tax on a company's taxable profits levied by each jurisdiction, calculated by adjusting accounting profit for tax rules,… Business Cross-Functional What Is Cost-Benefit Analysis? Cost-benefit analysis (CBA) is the structured comparison of a decision's expected costs and benefits, expressed in monetary terms where possible and over… Business