Cost accountingCost accounting is defined by the Institute of Management Accountants as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, classifying, allocating, aggregating and reporting such costs and comparing them with standard costs". Often considered a subset of managerial accounting, its end goal is to advise the management on how to optimize business practices and processes based on cost efficiency and capability.
GoalA goal or objective is an idea of the future or desired result that a person or a group of people envision, plan and commit to achieve. People endeavour to reach goals within a finite time by setting deadlines. A goal is roughly similar to a purpose or aim, the anticipated result which guides reaction, or an end, which is an object, either a physical object or an abstract object, that has intrinsic value. Goal setting Goal-setting theory was formulated based on empirical research and has been called one of the most important theories in organizational psychology.
Cognitive radioA cognitive radio (CR) is a radio that can be programmed and configured dynamically to use the best wireless channels in its vicinity to avoid user interference and congestion. Such a radio automatically detects available channels in wireless spectrum, then accordingly changes its transmission or reception parameters to allow more concurrent wireless communications in a given spectrum band at one location. This process is a form of dynamic spectrum management.
Scheduling (production processes)Scheduling is the process of arranging, controlling and optimizing work and workloads in a production process or manufacturing process. Scheduling is used to allocate plant and machinery resources, plan human resources, plan production processes and purchase materials. It is an important tool for manufacturing and engineering, where it can have a major impact on the productivity of a process. In manufacturing, the purpose of scheduling is to keep due dates of customers and then minimize the production time and costs, by telling a production facility when to make, with which staff, and on which equipment.
Digital Radio MondialeDigital Radio Mondiale (DRM; mondiale being Italian and French for "worldwide") is a set of digital audio broadcasting technologies designed to work over the bands currently used for analogue radio broadcasting including AM broadcasting—particularly shortwave—and FM broadcasting. DRM is more spectrally efficient than AM and FM, allowing more stations, at higher quality, into a given amount of bandwidth, using xHE-AAC audio coding format. Various other MPEG-4 codecs and Opus are also compatible, but the standard now specifies xHE-AAC.
Enterprise resource planningEnterprise resource planning (ERP) is the integrated management of main business processes, often in real-time and mediated by software and technology. ERP is usually referred to as a category of business management software—typically a suite of integrated applications—that an organization can use to collect, store, manage and interpret data from many business activities. ERP systems can be local-based or cloud-based. Cloud-based applications have grown in recent years due to the increased efficiencies arising from information being readily available from any location with Internet access.
