Glossary - Finance/Law Terms

  Return to Glossary home   Abstract AC Acquisition Acquisition methods Activity-based costing (ABC) Actual cost (AC) Actual cost of work performed (ACWP) ACV Allowable cost   Ambiguity Apparent low bidder Applied direct cost Approved bidders list Asset Asset management At-completion variance (ACV) At-will employment Award Award fee BAC Balance sheet Base fee BCA BCR BCWP BCWS Benefit Benefit-cost analysis (BCA) Benefit-cost ratio (BCR) Bid Bidders conference Bidders list Bottom-up budget Bottom-up estimate Breach Breach of contract Break-even point Budget at completion (BAC) Budget costs Budget estimate Budgeted cost of work performed (BCWP) Budgeted cost of work scheduled (BCWS) Buffer Burn rate CAP Capital assets Capital budget Capital expenditure Capital planning and investment control (CPIC) Capital programming Capital project Capitalization Cash-flow analysis CBA CDR CEA Change order Collective bargaining Compliance Constructive discharge Contingency allowance Contingency reserve Contract Contract administration Contract award Contract closeout Contract Discrepancy Report (CDR) Contract law Contract modificatio Contract quality requirements Contract requirements Contract work breakdown structure (CWBS) Control account plan (CAP) COO Copyright Cost Cost analysis Cost baseline Cost budgeting Cost center Cost contract Cost control Cost estimating Cost management Cost of capital Cost of ownership (COO) Cost of quality Cost or pricing data Cost overrun Cost performance index (CPI) Cost performance measurement baseline Cost performance report (CPR) Cost types Cost variance (CV) Cost-benefit analysis (CBA) Cost-effectiveness analysis (CEA) Cost-plus-award-fee contract (CPAF) Cost-plus-fixed-fee contract (CPFF) Cost-plus-incentive-fee contract (CPIF) Cost-plus-percentage-of-cost contract (CPPC) Cost-reimbursement contracts Cost-sharing contract CPAF CPFF CPI CPIC CPIF CPPC CPR Cradle-to-grave Current assets CV CWBS DCF Defamation Deliverable Depreciable life Depreciation Digital asset management Direct costs Direct labor Direct materials Direct overhead Direct project costs Discount factor Discount rate Discounted cash flow (DCF) Discounted net Due diligence EAC Earned value (EV) Economic life Employment law EMV E-procurement Exempt employee Expense FFP Financial management Firm-fixed-price contract (FFP) Fiscal year Fixed assets Fixed-price contract Fixed-price-incentive-fee contract (FPIF) Forecast FPIF Full acquisition G&A costs General and administrative costs (G&A) IFB Implied contract Incentive contract Income Income statement Incremental funding Independent contractor Inflation Infringement Initial public offering (IPO) Innovation capital Insight Intangible assets Intellectual property Internal rate of return (IRR) Invention Invitation for bid (IFB) Invoice IPO IRR Labor-hour contract Liabilities Libel License Loaded rates Market capital Modification Monopoly right NDA Net cash flow Net present value (NPV) Net sales revenue Nominal interest rate Nominal values Noncompete (noncompetition) agreement Non-disclosure agreement (NDA) Nonexempt employee NPV Operating budget Operational (steady state) asset Opportunity cost Order-of-magnitude estimate Other direct costs Overhead Oversight Owner’s equity P&L statement PAS Patent Payback period PBC PBWS Performance factor (PF) Performance goal Performance measurement Performance measurement baseline Performance requirements summary (PRS) Performance work statement (PWS) Performance-based acquisition management Performance-based contracting (PBC) Performance-based work statement (PBWS) PO Post-award conference Pre-award meetings Pre-award survey (PAS) Pre-bid conference Pre-proposal conference Prime contractor Privacy policy Procurement Procurement planning Profit and loss statement Project procurement management Project Surveillance Plan (PSP) Proposal PRS PSP Public domain Purchase order (PO) Quality surveillance Real interest rate Real or constant dollar values Reasonable cost Recurring costs Relative price Request for Information (RFI) Request for Proposal (RFP) Request for Quotation (RFQ) Reserve Retainage Return Return on investment (ROI) Revenues RFI RFP RFQ ROI Sales, general, and administrative costs (SG&A) Sarbanes-Oxley Section 508 Sexual harassment SG&A Shadow price Slander Sole-source contract Solicitation Solicitation planning Source selection SOW Statement of Work (SOW) Sunk cost Surveillance Tangible assets Task order Technical evaluation Technical Specification Time-and-materials contract Top-down budget Trademark Transfer payment Variance Vendor Waiver Wasting assets Willingness to pay Zero-base budgeting Return to Glossary home