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ABREVIATION

1. SMART: Specific, Measurable, Achievable, Relevant and Time bound.


2. CSFs : Critical Success Factors
3. KPIs : Key Performance Indicators
4. CIMA : Chartered Institute of Management Accountant
5. R & D : Research & Development
6. FMCGs : Fast Moving Consumer Goods
7. B2c : Business to Consumer
8. Four Ps : Product, Price, Place and Promotion
9. Four Cs : Commitment, Competence, Congruence and Cost effectiveness
10. KITA : Kick In The Ass
11. SBUs : Strategic Business Units
12. PESTEL : Political, Economic, Social, Technological, Ecological and Legal
13. Porter’s Five Forces : Potential entrants, Customers, Substitutes, Suppliers and Industry
competitors
14. BCG Matrix : Boston Consulting Group
15. SWOT : Strenght, Weakness, Opportunity and Threats
16. Four Ss : Static, Single, Simple and Safe
17. Four Ds : Dynamic, Diverse, Difficult and Dangerous
18. SCM : Supply Chain Management
19. COSO : Committee Of Sponsoring Organization
20. ACCURATE : Accurate, Complete, Cost beneficial, User targeted, Relevant,
Authoritative, Timely, Easy to use.
21. EDI : Electronic Data Interchange
22. CATIVA : Completeness, Accuracy, Timeliness, Inalterably, Verifiability, Accessibility.
23. TPS : Transaction Processing System
24. MIS : Management Information System
25. IS : Information System
26. IT : Information Technology
27. ACIANA : Availability, Confidentiality, Integrity, Authenticity, Non-repudiation,
Authorization.
28. PIN : Personal Identification Number.
29. IASB : International Accounting Standard Board
30. CVP : Cost Volume Profit
31. Service Ps : People, Process, Physical evidence
32. PBIT : Profit Before Interest and Tax
33. ROCE : Return On Capital Emplyeed
34. EPS : Earning Per Share
35. P/E : Price Earning Ratio
36. EVA : Economic Value Added
37. ROI : Return On Investment
38. RI : Residual Income
39. NOPAT : Net Operating Profit After Tax
40. EOQ : Economic Order Quantity
41. JIT : Just In Time
42. CHAPS : Clearing House Automated Payment System
43. BACS : Bank Automated Clearing System
44. CRR : Cash Reserve Requirement
45. POB : Professional Oversight Board
46. IFAC : International Federation of Accountants
47. CPE : Continuing Professional Eduction
48. COP : Certificate of Practice
49. BAS : Bangladesh Accounting Standard
50. BFRS : Bangladesh Financial Reporting Standards
51. IAS : International Accounting Standards
52. IFRS International Financial Reporting Standards
53. SAC : Standards Advisory Council
54. CAPA : Confederation of Asia Pacific Accountants
55. SAFA : South Asian Federation of Accountants
56. SEC : Securities and Exchange Commission
57. RJSC : Register of Joint Stock Companies
58. IDC : Investment and Disciplinary Committee
59. OECD : Organization for Economic Co-operation and Development
60. CEO : Chief Executive Officer
61. CFO : Chief Financial Officer
62. BOD : Board Of Directors
63. PED : Price Elasticity of Demand
64. SAARC : South Asian Association for Regional Co-operation
65. SAPTA : SAARC Preferential Trade Agreement
66. NAFTA : North American Free Trade Agreement
67. GAAT : General Agreement on Tariffs and Trade
68. ECOWAS : The Economic Committee of West African States

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