Gartner Research

Leadership Development Module 3, Chapter 9: Glossary and References

Published: 29 February 2016

ID: G00300763

Analyst(s): Colleen Young


This glossary provides brief definitions of essential terms used in business and financial management, as well as references to related resources covering these topics. This document is published as part of the Gartner Leadership Development Module 3, covering business and financial management.

Table Of Contents
  • Overview


  • Basic Accounting Concepts
    • Operating and Capital Budgets
    • Depreciation
    • Fixed vs. Variable Costs
    • General Ledger
    • Activity-Based Costing
    • Statement of Position 98-1 (SOP 98-1)
  • Basic Economic Concepts
    • Supply and Demand
    • Economies of Scale
    • Competitive and Comparative Advantage
  • Finance Fundamentals
    • Net Present Value and Internal Rate of Return
  • Understanding Trade-Offs
    • Cost vs. Quality (in the Context of BPM, Lean, Six Sigma and TQM)
    • Labor vs. Capital (in the Context of Alternative Delivery Models)
  • References
    • Non-Gartner Sources

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