Facility management

Facility management is a business practice that optimizes people, processes, assets, and the Working environment to support the delivery of the organization’s commercial objectives.


The management of money and other assets in a businesses or organization.

Financial Planning

The tasks involved in allocating organisational resources – money, people and assets – to a tactical plan (also known as budgeting), and the way in which they will be financed (also known as capital planning).

Financial Ratio

The result of dividing one financial statement item by another. Ratios help analysts interpret financial statements by focusing on specific relationships.

Financial Statements

A report of basic accounting data that helps investors understand a firm’s financial history and activities.

Financial Reporting

Reporting on the financial data of the organization is traditionally divided in internal Management Reports and external Statutory Reports. Contemporary financial management requires more measurement, analysis and control in all areas of the enterprise on order to support marketing, sales, …

Five forces industry analysis

Five forces industry analysis helps to assess and manage the long-term attractiveness of an industry. It is designed to explain the relationship between the five dynamic forces that affect an industry’s performance; these are the:

  •   intensity of competitive rivalry;
  •   threat from new entrants;
  •   threat from substitutes;
  •   bargaining power of buyers;
  •   bargaining power of suppliers.


Fixed Cost

A cost that remains constant, regardless of any change in a company’s activity. Examples are rent, property taxes, and interest expense.

Fixed-charge coverage ratio

A measure of a firm’s ability to meet its fixed-charge obligations: the ratio of (net earnings before taxes plus interest charges paid plus long-term lease payments) to (interest charges paid plus long-term lease payments).


The collection and deriving of estimates of future performance.

Full Costing

All cost involved in producing a product or providing services are included