COOKIE JAR RESERVES Definition

Bookmark and Share

COOKIE JAR RESERVES is an overly aggressive accrual of operating expenses and the creation of liability accounts done in an effort to reduce future year operating expenses.

Learn new Accounting Terms

SIGN-OFF is approval or agreement, e.g. to sign-off on a purchase contract.

OUTCOME MEASURE measures to determine the outcome of an objective that indicate company performance at the end of a period. These are results-oriented and do not reflect a process. Examples include: Year-end Sales, Cycle Time, and Market Share. Outcome measures often appear in a BSC’s outcome-oriented Financial and Customer perspectives.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.