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Central tendency is a problem that occurs when a supervisor's rating of a subordinate on one trait biases the rating of that person on other traits.
Current Financial Position
An individual's or entity's financial status at a particular point in time, considering assets, liabilities, and net worth.
Internal Users
Individuals within an organization, such as managers and employees, who use financial information to make decisions.
Future Revenues
Expected income from sales or services that a company plans to earn in upcoming periods.
Long-term Obligations
Commitments or debts that a company is required to pay over a period longer than one year, encompassing both financial and non-financial liabilities.
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