back scheduling
the act of calculating when an operation should begin by working backwards from the date an order is due
backhaul
the return movement of a transport which has provided transportation in one direction
backlog
an accumulation of unperformed tasks or unprocessed materials
bad debt expense
an entry where a bad debt and recorded in the period in which the sale took place
best deal logic
in retail, best deal logic gives the customer the bigger discount when there are two options available. For example, it will apply a $10 discount if the 10 percent off discount is less.
BestMatch Factor
a refined calculation method that supplements the weighted average to provide a more accurate representation of how well a product provider meets the user's priorities
Beta factor
a statistical function used to calculate and forecast errors.
bill
a list of charges, costs, or items e.g., a bill of sale, bill of material.
bill of material
a list of material that goes into the assembly of an item or part. It can include subassemblies, raw materials, intermediate parts, etc.
blanket purchase order
a commitment made by a supplier to supply an item or product over the long term. The item or product is sent to the purchaser in small amounts, as needed.
book
noun electronic or print ledgers or journals. verb the act of recording an entry.
Box-Jenkins Analysis
applies autoregressive integrated moving average (ARIMA) models to find the best fit of a time series to past values of this time series
bracket discount
a discount factor on a payment
bucket
time period
budget groups
used to establish and track budgets for work groups and smaller entities within the organization without having to create a separate general ledger (GL) account for each entity. The budget group is defined outslige of the GL account codes, allowing users to assign expenses to these accounts
budgetary control
an act where actual results for a specific period are compared with forecasted results, and corrective measures are taken, if necessary to correct variances
business intelligence
Business intelligence (BI) is a broad category of application programs and technologies that allow organizations to gather, consolidate, store, and analyze organizational data to help users make better business decisions. These applications provide users with valuable insights into key operating information allowing them to quickly identify business problems and opportunities. Users are able to access and leverage vast amounts of information to analyze relationships and understand trends that, ultimately, support business decisions BI applications include the activities of decision support, query and reporting, online analytical processing (OLAP), statistical analysis, forecasting, and data mining.
business process management
defines, enables, and manages the exchange of enterprise information through the semantics of a business process view, which involves employees, customers, partners, applications, and databases
business rules
operations, definitions, or constraints. Ideally, an alert should be triggered if a rule is breached.
business segment
a division or unit of an organization that is treated as a separate profit and loss center
business-to-business e-commerce
business conducted between businesses over the Internet
business-to-consumer
business conducted between businesses and the final consumer, largely over the Internet. May include traditional brick and mortar businesses that also offer product online, or businesses that trade exclusively electronically.
buyer's workbench
a set of tools available to a buyer to assist in making a purchase decision. For example, the buyer can access vendor profiles, approved vendor lists, catalogs etc.
buyer's workbench application
allows buyers to use PCs to access a database for automated reports and analysis
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