경제경영 약어

경제경영 약어라는 이름의 본 문서는 경제 및 경영 분야의 공식적 또는 비공식적 줄임말을 알파벳순으로 나열한 것이다. 알파벳이 같다면 대문자를 우선시한다. 참고로 본 문서의 목적은 작성자의 편의를 위한 게 아니라 독자의 편의를 위한 것이다. 표기는 약어, 본 명칭, 뜻 순서이며, 해당 약어의 자세한 내용은 링크로 연결하도록 한다. 다른 분야의 줄임말에 대해서는 줄임말 문서를 참고하자.

A편집

AC, Amortized Cost, 상각후원가
AC, average cost, 평균비용
Acc Dep or Acc dep, Accumulated depreciation, 감가상각누계액, 감가상각누계
Acc OCI or AOCI, Accumulated Other Comprehensive Income, 기타포괄손익누계액
ACT, advance corporation tax, 선납법인세
AD, Aggregate Demand, 총수요
AE, Aggregate Expenditure, 총지출
AEV, Annual Equivalent Value, 연간균등가치
AFC, average factor cost, 평균요소비용
AMP, advanced management program
AP, average product, 평균생산물
APC, average propensity to consume, 평균소비성향
APP, Aggregate Production Plan, 총괄생산계획
APR, Annual Percentage Rate, 연표시이자율, 연복리이자율
APS, average propensity to save, 평균저축성향
APT, Arbitrage Pricing Theory, 차익거래 가격결정이론
APV, Adjusted Present Value, 조정현재가치
AQL, Acceptable Quality Level, 합격품질수준
AR, average revenue, 평균수익, 평균수입
ARR, accounting rate of return, 회계적 이익률
AS, Aggregate Supply, 총공급
ASEAN, Association of Southeast Asian Nations, 동남아시아 국가 연합
ASP, Application Service Provider
ATM, At The Money, 등가격

B편집

BACM or BCM, budgeted average contribution margin, 예산평균공헌이익
BARS, behaviorally anchored rating scale, 행위기준고과법
BATNA, best alternative to a negotiated agreement
BCG, Boston Consulting Group
BEP, break-even point, 손익분기점
bp or BP, basis point, 베이시스 포인트, 만분율
BPR, business process reengineering
BPS, Book-value per share, 주당순자산가치
bv, book value, 장부가치, 장부가액
B/S, balance sheet, 대차대조표
BSC, balanced score card, 균형성과표
BSI, Business Survey Index, 기업경기실사지수
BW, Bond with Warrant, 신주인수권부사채

C편집

C, cash, 현금
CAL, Capital Allocation Line, 자본배분선
CAPM, Capital Asset Pricing Model, 자본자산 가격결정 모형
CAR, Cumulative average abnormal returns, 누적평균 초과수익률
CAR, cumulative average residual, 누적평균잔차
CB, Convertible Bond, 전환사채
CD, certificate of deposit, 양도성예금증서
CEO, Chief Executive Officer, 최고경영자
CEQ, certainty equivalence, 확실성등가, 확실대등액
CES, constant elasticity of substitution
CF, cash flow, 현금흐름
CFO, Chief Financial Officer, 최고재무관리자
CGS or COGS, cost of goods sale, 매출원가
C.I., Composite Index, 경기종합지수
C/I, state of comprehensive income, 포괄손익계산서
CIF, Cost, Insurance and Freight, 운임보험료 포함 조건
CIM, Computer Integrated Manufacturing
CM, contribution margin, 공헌이익
CML, capital market line, 자본시장선
CMR, contribution margin ratio, 공헌이익률
COO, Chief Operating Officer, 최고운영책임자
CPI, Consumer Price Index, 소비자 물가지수
CPM, Critical Path Method
CPTPP, Comprehensive and Progressive Agreement for Trans-Pacific Partnership, 포괄적·점진적 환태평양 경제 동반자 협정
CRS, Constant Returns to Scale, 규모에 대한 수익불변
CSI, Consumer Survey Index, 소비자동향지수
CSM, customer satisfaction management, 고객만족경영
CSM, corporate sustainability management, 지속가능경영
CV, compensation variation, 보상변화
CV, Conjectural Variation, 추측변이
CVM, contingent valuation method, 조건부 평가법
CVP, cost-volume-profit, 원가-조업도-이익

D편집

D, deposit, 예금(통화)
D/A, Document against Acceptance, 인수인도조건
DAP, Delivered At Place, 목적지 인도조건
DCL, Degree of Combined Leverage, 결합레버리지도
DDA, Doha Development Agenda, 도하 개발 아젠다
DDP, Delivered Duty Paid, 관세지급 반입인도조건
Dep or dep, depreciation, 감가상각
DFE, design for environment, 환경친화형 설계
DFL, Degree of Financial Leverage, 재무레버리지도
DFM, design for manufacturability, 제조용이성 설계
DL, deadweight loss, 사중손실, 자중손실
DL, direct labor costs, 직접노무비
DM, direct material costs, 직접재료비
dm, degree of monopoly, 독점도
DMU, decision making unit, 의사결정단위
DOL, degree of operating leverage, 영업레버리지도
DR, depositary receipt, 예탁증권
DRS, Decreasing Returns to Scale, 규모에 대한 수익체감
DTI, debt-to-income ratio, 총부채 상환 비율
dv, disposal value, 처분가액

E편집

EAR, Effective Annual Rate, 연실효이자율, 실효이자율, 실효수익률
EAR, Export Administration Regulations, 수출관리규정
EB, Exchangeable Bond, 교환사채
EBC, Equilibrium Business Cycle, 균형경기변동(이론)
EBIT, Earnings before interest and taxes
EBITDA, Earnings before interest, taxes, depreciation, and amortization
EC, Engel Curve
ECR, error cause removal
EEC, European Economic Community, 유럽 경제 공동체
EITC, earned income tax credit
EMB, external marginal benefit, 외부한계편익
EMC, external marginal cost, 외부한계비용
EMH, efficient market hypothesis, 효율적 시장 가설
EMV, expected monetary value, 기대화폐가치(기준)
EOL, expected opportunity loss, 기대기회손실(기준)
EOQ, economic order quantity, 경제적 주문량
EPC, expected payoff under certainty, 확실성하의 기대이익
EPQ, economic production quantity, 경제적 생산량
EPS, Earning Per Share, 주당순이익
ER, exchange rate, 환율
ER, exchange ratio, 주식교환비율
ERP, enterprise resource planning, 전사적 지원관리
eqm, equilibrium, 균형
ESG, Environmental, social and corporate governance, 환경, 사회, 기업 지배구조
ETN, Exchange Traded Note, 상장지수증권
EV, equivalent variation, 동등변화
EVA, economic value added, 경제적 부가가치
EVPI, expected value of perfect information, 완전정보의 기대가치

F편집

FCF, free cash flow, 잉여현금흐름
FCFE, free cash flow to equity, 주주잉여현금흐름
FCFF, free cash flow to the firm, 기업잉여현금흐름
Fed, Federal Reserve System, 연방준비제도, 연준
FG, finished goods, 제품, 완제품
FIFO, first in first out, 선입선출법, 선입선출
FMS, Flexible Manufacturing system
FOMC, Federal Open Market Committee, 연방공개시장위원회
FRB, Federal Reserve Board, 연방준비제도이사회
FTA, Free Trade Agreement, 자유 무역 협정
FTE, Flow To Equity, 주주현금흐름
FV, future value, 미래가치
fv, fair value, 공정가치
FVIF, future value interest factor, 복리이자요소
FVIFA, future value interest factor for annuity, 연금복리이자요소
FVOCI, Fair Value through Other Comprehensive Income, 기타포괄손익-공정가치측정
FVPL, Fair Value through Profit or Loss, 당기손익-공정가치측정

G편집

GAAP, generally accepted accounting principles, 일반적으로 인정된 회계원칙
GATT, General Agreement on Tariffs and Trade, 관세 무역 일반 협정
GDP, Gross Domestic Product, 국내총생산
GM, gross margin, 매출총이익
GNDI, Gross National Disposable Income, 국민총처분가능소득
GNI, Gross National Income, 국민총소득
GNP, Gross National Product, 국민총생산
govt or gov, government, 정부
GT, group technology
G/u, Gross-up

H편집

HHI, Hirschman-Herfindahl Index
HPR, Holding Period rate of Return, 보유기간 수익률
HTS, Home Tax Service, 국세정보통신망

I편집

IACC, International Anti-Corruption Conference, 국제반부패회의
IASB, International Accounting Standards Board, 국제회계기준위원회
IC, invested capital, 투하자본
ICC, income consumption curve, 소득소비곡선
IFRS, International Financial Reporting Standards, 국제회계기준
IIA, Independence of Irrelevant Alternatives, 무관한 선택대안으로부터의 독립성
ILO, International Labour Organization, 국제노동기구
IMF, International Monetary Fund, 국제 통화 기금
Inv, inventory, 재고
IOSCO, International Organization of Securities Commissions, 국제증권감독자기구
IR, invester relationship, (우호적) 주주 관계유지
IRR, internal rate of return, 내부수익률
IRS, Increasing Returns to Scale, 규모에 대한 수익체증
I/S, income statement, 손익계산서
ISA, Individual Savings Account, 개인종합자산관리계좌
ISO, International Organization for Standardization, 국제 표준화 기구
ITC, Investment Tax Credit, 투자세액공제
ITM, In The Money, 내가격

J편집

JIT, job instruction training, 작업지시 교육훈련

K편집

KASB, Korea Accounting Standards Board, 한국회계기준위원회
KAI, Korea Accounting Institute, 한국회계기준원
KDI, Korea Development Institute, 한국개발연구원
KPI, key performance index
K-IFRS, Korean version of International Financial Reporting Standards, 한국채택국제회계기준

L편집

LBO, leverage buy-out, 차입매수
LIBOR, London Inter-Bank Offered Rate, 리보금리
LLC, limited liability company, 유한책임회사
LMX, leader-member exchange, 리더-멤버 교환(이론)
LOB, Line of Balance
LP, linear programming, 선형계획법
LPC, least preferred cowoker
LRC, long run consumption curve, 장기소비함수
LTPD, Lot Tolerance Percentage Defective, 롯트허용불량률
LTV, Loan-To-Value ratio, 담보 인정 비율
L4L, Lot For Lot

M편집

M&A, merger and acquisition, 인수합병
MB, marginal benefit, 한계편익
MBC, Monetary Business Cycle, 화폐적 경기변동(이론)
MC, marginal cost, 한계비용
MEB, marginal excess burden, 한계초과부담
MEI, Marginal Efficiency of Investment, 투자의 한계효율
MES, minimum efficient scale, 최소효율규모
MEW, Measure of Economic Welfare, 경제후생지표
MFC, marginal factor cost, 한계요소비용
MIS, marketing information system
Mkt or mkt, market, 시장
MMDA, money market deposit account, 시장금리부 수시입출금식 예금
MMF, money market fund, 단기금융펀드
MBO, Management Buyout, 경영진매수
MOU, Memorandum of Understanding, 양해각서
MP, marginal product, 한계생산물
MP, modular production
MPC, marginal propensity to consume, 한계소비성향
MPS, motivating potential score, 잠재적 동기지수
MPS, marginal propensity to save, 한계저축성향
MR, marginal revenue, 한계수익, 한계수입
MRP, marginal revenue product, 한계수입생산
MRP, material requirements planning, 자재소요계획
MRS, marginal rate of substitution, 한계대체율
MRT, marginal rate of transformation, 한계변환율
MRTS, marginal rate of technical substitution, 한계기술대체율
M/S, margin of safety, 안전한계
MTP, management training program
MU, marginal utility, 한계효용
mv, market value, 시장가치
MVP, minimum variance portfolio, 최소 분산 포트폴리오

N편집

NAFTA, North American Free Trade Agreement, 북미자유무역협정
NAIRU, Non-Accelerating Inflation Rate of Unemployment, 물가안정실업률
NDI, National Disposable Income, 국민처분가능소득
NDP, Net Domestic Product, 국내순생산
NEW, Net Economic Welfare, 순경제후생
NI, National Income, 국민소득
NI, net income, 순이익
NNI, Net National Income, 국민순소득
NOI, Net Operating Income, 순영업소득
NPV, net present value, 순현재가치, 순현가
NPVGO, Net Present Value of Growth Opportunity, 성장기회의 순현가
NRV, net realizable value, 순실현가치
NWC, net working capital, 순운전자본

O편집

OCI, Other Comprehensive Income, 기타포괄손익
OCF, operating cash flow, 영업현금흐름
OCSLS, opportunity costs of statistical lives saved
OECD, Organisation for Economic Co-operation and Development, 경제협력개발기구
OH, factory overhead cost, 제조간접비
OTM, Out of The Money, 외가격
OWMM, one worker, multiple machines, 다수기계보유 작업방식

P편집

P or p, price, 가격
PBR, Price Book-value Ratio, 주가순자산비율
PCC, price consumption curve, 가격소비곡선
PDI, Personal Disposable Income, 가계처분가능소득 또는 개인처분가능소득
PER, Price-Earnings Ratio, 주가수익률
PERT, Program Evaluation and Review Technique
PI, Personal Income, 개인소득
PI, Profitability Index, 수익성지수
P&L or P/L, profit and loss statement, 손익계산서
PLC, product life cycle, 제품수명주기
PM, preventive maintenance, 예방보전
PPBS, Planning-Programming Budgeting System, 계획예산제도
PPC, Production Possibility Curve, 생산가능곡선
PPI, Producer Price Index, 생산자물가지수
PPI, Personal Primary Income, 개인본원소득
PV, present value, 현재가치, 현가
pv, par value, 액면금액
PVIF, present value interest factor, 현가이자요소, 현가계수
PVIFA, present value interest factor for annuity, 연금현가이자요소, 연금현가계수
P2P, Peer to Peer

Q편집

Q or q, quantity, 수량, 판매량
QE, Quantitative Easing, 양적완화(정책)
QFD, quality function deployment, 품질기능전개

R편집

R&D, Research and development, 연구개발
RBC, Real Business Cycle, 실물적 경기변동(이론)
RCEP, Regional Comprehensive Economic Partnership, 역내 포괄적 경제동반자협정
RCPS, redeemable convertible preferred stock, 상환전환우선주
R/E, retained earnings, 유보이익, 내부유보, 이익잉여금, 재투자자금(plowback)
RI, residual income, 잔여이익
RM, raw materials, 원자재, 원재료
ROE, Return On Equity, 자기자본이익률
ROI, return on investment, 투자수익률
ROIC, return on invested capital, 투하자본이익률
ROP, reorder point, 재주문점
RP, Repurchase Agreements, 환매조건부채권(매매)
RP, risk premium, 위험프리미엄
RVAR, reward to variability ratio, 투자보수 대 변동성
RVOL, reward to volatility, 체계적 위험비율

S편집

S, sales, 매출, 총매출액
SARP, strong axiom of revealed preference, 현시선호의 강공리
SBU, strategic business unit, 전략사업단위
SCL, Security Characteristic Line, 증권특성선
SCM, supply chain management, 공급사슬관리
SD, standard deviation, 표준편차
SDR, special drawing rights, 특별인출권
SIC, Social Indifference Curve, 사회무차별곡선
SML, security maket line, 증권시장선
SOC, Social Overhead Capital, 사회기반시설, 사회간접자본
SPC, statistical process control, 통계적 공정관리
SRC, short run consumption curve, 단기소비함수
sv, salvage value, 잔존가치
SWF, Social Welfare Function, 사회후생함수
SWOT, strength, weakness, opportunity and threat, 강점, 약점, 기회, 위협

T편집

T/A, Tax Adjustment, 세무조정
TBC, time-based competition, 시간기반경쟁
TC, total cost, 총비용
TCM, total contribution margin, 총공헌이익
TOB, take over bid, 주식공개매수
TOC, theory of constraints, 제약이론
TP, total product, 총생산물
TP, transfer price, 대체가격, 이전가격
TPSEP, Trans-Pacific Strategic Economic Partnership Agreement, 환태평양 전략적 경제 동반자 협정
TQM, total quality management, 종합적 품질관리
TRA, theory of reasoned action, 합리적 행동이론
TS, tracking signal 추적지표
TU, total utility, 총효용
TWI, training within industry, 산업내 훈련