財務計画・分析用語集
数式、具体例、フィバディでの実現方法を添えた簡潔な定義。
Account mapping
Account mapping is the link between each account in an entity's local chart and the group account where it is reported, so you consolidate without rework.
Analytical accounts
Analytical accounts are tags that classify each journal entry by management dimensions (project, product, country, channel) beyond the accounting account.
ARPA
ARPA (Average Revenue Per Account) is the average revenue per account or customer in a period: recurring revenue divided by the number of active accounts.
Board deck
The board deck is the periodic presentation to the board or investors with results, cash position, forecast and the decisions to be taken.
Break-even
Break-even is the revenue level at which a company covers all its costs and the result is zero. Below it, it loses money; above it, every sale adds profit.
Breakeven point
The breakeven point is the sales volume at which revenue equals total costs and profit is zero. Another name for break-even or profitability threshold.
Budget vs. actual
Budget vs. actual is the line-by-line comparison between what was planned and what was booked in a period, measuring variances in amount and percentage.
Burn rate
Burn rate is the cash a company consumes each month: total payments (gross) or payments minus receipts (net). With available cash, it determines runway.
Closing entry
The closing entry zeroes out revenue and expense accounts at year end and transfers the result to equity, so the next year starts from zero.
Consolidation exchange rate
The consolidation exchange rate translates each entity's statements into group currency: period average for the P&L, closing rate for the balance sheet.
Consolidation scope
The consolidation scope is the set of entities that enter a group's consolidated statements and the method by which each one is integrated.
Contribution margin
Contribution margin is what remains of revenue after variable costs: the part of each sale that contributes to covering fixed costs and generating profit.
Cost center
A cost center is a unit of the company (department, store, team) to which expenses are assigned to know what it costs and compare it with its budget.
Direct vs indirect cash flow
Direct cash flow shows actual receipts and payments from the banks; indirect starts from accounting profit and adjusts it. Both reach the same cash change.
Drill-down
Drill-down is the ability to open any figure in a report to see what makes it up, level by level, down to the accounting entry that originated it.
DSO / DPO
DSO and DPO are the average days a company takes to collect from customers and to pay suppliers. Together they explain much of the pressure on cash.
Dual currency
Dual currency is viewing the same financial statements in each entity's local currency and in the group's currency, without recalculating or duplicating.
EBITDA
EBITDA is profit before interest, taxes, depreciation and amortisation: it measures what the business generates without financing or accounting effects.
Financial consolidation
Financial consolidation combines the statements of several group entities into one P&L, balance sheet and cash flow, eliminating transactions between them.
Financial KPI
A financial KPI is a numeric indicator of a company's economic health (margin, EBITDA, runway, DSO) that is tracked every period against a target.
FP&A
FP&A (Financial Planning & Analysis) is the finance function that turns accounting into decisions: management reporting, budgeting, forecasting, variances.
General journal
The general journal is the chronological record of an entity's accounting entries: date, accounts, debit, credit and description. Every report starts here.
Group chart of accounts
The group chart of accounts is the common catalogue to which each entity's local chart is mapped, so the group can consolidate and compare in one format.
Intercompany eliminations
Intercompany eliminations remove sales, purchases, loans and balances between group entities from the consolidation, leaving only third-party transactions.
Leverage
Leverage is the use of debt to finance a company's activity or investments. It is measured by comparing debt with EBITDA or with equity.
Net working capital
Net working capital is current assets minus current liabilities: the cash tied up in receivables and inventory, less what suppliers finance.
Rolling forecast
A rolling forecast is a projection updated every month or quarter by adding a new period at the end, so it always covers the same horizon ahead.
Runway
Runway is the number of months a company can keep operating with its current cash at its current burn rate before running out of liquidity.
Subgroup
A subgroup is a set of entities within a larger group that is consolidated separately, usually by region, business line or intermediate holding company.
Working capital
Working capital is current assets minus current liabilities: the cash a business needs to operate. Its change explains the gap between profit and cash.