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Dictionary of management

Dictionary of management
02:38

Innovation Pays Off—Especially with University Partners

Cette étude analyse 2 986 entreprises d’Amérique latine (2009–2017, base LAIS) pour comprendre comment les collaborations universités–entreprises influencent le lien entre dépenses d’innovation et résultats d’innovation. Les résultats montrent (1) une relation positive entre dépenses et résultats, et (2) un effet modérateur significatif de la collaboration universitaire : à budget équivalent, les entreprises partenaires des universités obtiennent davantage d’innovations. La qualité des partenariats compte autant que leur existence. Implications : structurer la coopération (objectifs, IP), investir dans le capital humain, et mobiliser les ressources académiques comme amplificateurs de capacité.
PLATA Carlos - EM Normandie |
  • Research
  • Innovation Management
01:56

What are organizational socialization tactics?

To facilitate the integration or mobility of their employees, organizations implement socialization tactics. Socialization tactics describe how organizations structure the socialization experience of their employees to help them internalize their role at work.
ARRAS DJABI Mélia - Les Artisans Numériques |
  • Management Dictionary
  • Human Resources Management
01:33

What is organizational socialization?

The survival of organizations depends on their ability to integrate employees and support their development. This process is referred to as organizational socialization in HR research. At work, successful organizational socialization requires that the employee learn and internalize their role in order to become an effective member of the organization.
ARRAS DJABI Mélia - Les Artisans Numériques |
  • Research
  • Human Resources Management
04:30

Beyond Tech Transfer: How University Collaborations Turn R&D into Results

Les entreprises investissent massivement en R&D, mais l’impact reste parfois inégal. Travailler avec les universités aide à passer des idées aux solutions utiles—non seulement via les brevets ou les équipements, mais grâce à la dimension humaine des connaissances. Un langage partagé, des routines simples et un apprentissage conjoint alignent les équipes et évitent les retours en arrière. En co-concevant le cahier des charges, en libérant un peu de temps aux chercheurs et en s’appuyant sur un soutien juridique et de gestion de projet solide, la collaboration avance mieux. Le prestige peut ouvrir la première porte, mais la valeur naît du travail quotidien ensemble : adoption plus rapide, processus améliorés, compétences qui restent dans l’entreprise. Quand les universités reconnaissent et valorisent ces résultats, les partenariats se renforcent. En bref : investir dans la relation qui porte le savoir-faire sécurise et améliore le rendement de la R&D.
PLATA Carlos - EM Normandie |
  • Interview
  • Innovation Management
02:49

What is the budget?

Prepared at the end of the fiscal year for the following period, a budget is a forecasting and control tool used to organize an organization’s activities and measure their financial impact, typically over a maximum of one year. It represents the quantitative and financial expression of the short-term action plan of management. At the end of the period, budget reconciliation allows for updating forecasts based on the results of the past year and the objectives for the coming year. Some companies choose to prepare rolling budgets or rolling forecasts. Budgets are often subject to criticism, and in response, new approaches are emerging.
TAHAR Caroline - iaelyon School of Management |
  • Management Dictionary
  • Management Control
03:18

What are target costs?

How can costs be reduced without diminishing the product’s value for the customer? This question is at the origin of the target costing approach. It is not a cost calculation technique, but rather a cost management method. Its objective is to deliver a product whose perceived value meets customer expectations while not exceeding a maximum cost, the target cost, which ensures that shareholder margin requirements are met. This method is based on two principles: the additivity principle and the symmetry principle. The approach aims to control costs while preserving customer value. However, it can be very complex to implement.
TAHAR Caroline - iaelyon School of Management |
  • Management Dictionary
  • Management Control
02:42

What is variance analysis?

Variance analysis allows for the precise identification of the origins of differences between what was budgeted and what was actually achieved, and for the measurement of the financial impact of each cause. Thus, it is possible to calculate cost variances, revenue variances, and margin variances. For each element, sub-variances can also be calculated. Variance analysis helps to identify the main sources of profit decline, including cost overruns and revenue decreases, and to measure their financial consequences. This facilitates corrective actions by prioritizing the most significant factors. Moreover, this approach can be adapted to analyze the evolution of data between two periods.
TAHAR Caroline - iaelyon School of Management |
  • Management Dictionary
  • Management Control
02:41

What is dashboard?

A dashboard brings together indicators, numerical measures that assess the degree of achievement of objectives. Some indicators have strategic importance; these are known as Key Performance Indicators (KPIs). Dashboards are created and used either at the department level, as part of reporting, or at the company-wide level, as part of strategic management. In the latter case, they are referred to as strategic dashboards. They help to address two limitations of accounting: the lag between information and action and the narrow focus on financial data. Dashboards are very flexible because there is no legal obligation to implement them. However, this freedom can sometimes create challenges.
TAHAR Caroline - iaelyon School of Management |
  • Management Dictionary
  • Management Control
02:44

What is the internal transfer price?

The transfer price (also known as the internal transfer price) corresponds to the selling price applied in a transaction between two economic units or two affiliated companies. It serves to value internal transactions, align the objectives of the associated entities, motivate teams, and optimize both profit and taxation. From a purely computational standpoint, two main approaches can be distinguished: those based on the cost of the operation, and those based on the market price. However, when affiliated companies are located in different countries, the OECD has established principles governing how transfer prices should be determined. These principles aim to ensure compliance with the arm’s length principle and to reduce the risk of tax evasion. The determination of transfer prices therefore raises important strategic questions.
TAHAR Caroline - iaelyon School of Management |
  • Management Dictionary
  • Management Control
03:28

What is the break-even point?

The break-even point is an essential concept in business management. It represents the level of activity that a company must reach in order to stop losing money. If activity falls below this level, the company incurs losses; above it, the company generates a profit. Its calculation is based on the behavior of costs. It allows managers to estimate in advance how easily the company can achieve a profit, depending on production capacity, sales forecasts, and other factors. It therefore serves as a tool to assess business risk.
TAHAR Caroline - iaelyon School of Management |
  • Management Dictionary
  • Management Control
03:43

What are sunk costs?

When a manager makes a decision, they seek to evaluate the financial impact of that decision. The relevant cost to be calculated includes only the variation in expenses resulting from that choice. Expenses that have already been incurred, and that will exist regardless of the decision made, should not be taken into account. These expenses correspond to sunk costs.
TAHAR Caroline - iaelyon School of Management |
  • Management Dictionary
  • Management Control
03:26

What is production capacity?

In both the industrial sector and the service industry, production capacity is a central concept. It represents the maximum quantity that can be produced by an entity. It is linked to the resources, assets, and means used to produce goods or services. Various indicators are used to manage it, such as capacity measurement, utilization rate, and efficiency. Different levers can be activated to manage capacity — either by acting directly on it or by adjusting demand.
TAHAR Caroline - iaelyon School of Management |
  • Management Dictionary
  • Management Control