B
BA - benefit analysis (costs or benefits derived from a system or project)
BAA - British Accounting Association (academic organization)
BAC - budget at completion (original budget estimate of project costs)
BAC - Business Advisory Council
BAI - Build, Acquire and Implement (management of enterprise information technology)
BAN - Bond Anticipation Note (short-term debt instrument issued by states/municipalities)
BASIC - Beginners All-purpose Symbolic Instruction Code (programming language)
BBB - Better Business Bureau (business organization)
BCD - Binary Coded Decimal (number representation of decimal digits)
BCI - Business Continuity Institute (business continuity management good practices/standards)
BCM - business continuity management (management process/planning framework for continuing operations following unforeseen events)
BCP - business continuity plan (plan developed to continue operations in the event of disaster or disruption)
BCP - business continuity planning (planning process involved in dealing with disruptions during/following unexpected events)
BCP - business continuity policy (management approach/attitude toward continuity planning, as evidenced by a written document/policy)
BCR - benefit-cost ratio (analysis of benefits received against the cost of implementation)
BCSE - Base Case System Evaluation
BCWP - budgeted cost of work performed
BCWS - budgeted cost for work scheduled
BD - bank draft (order to pay)
B/D - broker-dealer (securities trader)
BDA - business dependency assessment (amount organization depends on a resource/asset importance)
B/E - break even (where costs equal revenue - no profit or loss)
BEAC - Board of Environmental Health and Safety Auditor Certifications (environmental auditing)
BEP - basic earning power
BEP - break-even point (point where costs equal revenue - no profit or loss)
BEPS - basic earnings per share (stockholder profit for each share held)
BI - business intelligence (collection and analysis of information to assist decision-making and assess organizational performance)
BIA - business impact analysis (analysis of organizational functions/activities to determine importance to operations/criticality of loss)
BIC - Bank Investment Contract (portfolio investment with bank-guaranteed interest)
BIL - business investment loss
BIMS - Biometric Information Management and Security (security system relying on biometric (individual's physical/biological attributes or behavior) data/technology for authentication/verification)
BIS - Bank for International Settlements (interntional organization facilitating transactions by central banks)
BL - bill of lading (written document for delivery of goods)
BLP - bypass label process/processing (systems technique of reading a computer file while bypassing the internal file/data set label)
BLS - Bureau of Labor Statistics (federal agency)
BMIS - Business Model for Information Security (framework/guidance for security)
BNS - backbone network services (main communications channel of a digital network/part handling major traffic)
BOM - Bill of Materials (listing of all parts/components needed to produce one unit of finished product)
BOMP - Bill of Materials Processor/Processing (department dealing with bill of materials handling)
BOP - balance of payments (international trade - measure of transactions between countries)
BOT - Board of Trustees (mutual savings bank industry board)
BP - book profit
B/P - bill payable
BPR - business process reengineering (analysis and redesign of business processes and management systems to improve performance and reduce costs)
BR - bills receivable
BRP - business recovery (or resumption) plan (plan to resume operations)
BRR - book rate of return
B/S - balance sheet (financial report showing balances of assets, such as cash, liabilities, and ownership, at a point in time)
BS - balance sheet (financial report showing balances of assets, such as cash, liabilities, and ownership, at a point in time)
BS - bill of sale (written document transferring goods/ownership from seller to buyer)
BS - buffer stock (excess inventory maintained by a company as a safeguard against unpredictable shortages)
BS - Bureau of Standards (federal agency)
BSC - balanced scorecard (business evaluation technique which measures performance with factors other than, or in addition to, standard financial measures)
BSS - Basic Service Set (name given to group formed by, or consisting of, the access point (AP) of a wired network and the wireless devices (clients) connecting to the network)
BV - book value (dollar amount of of asset recorded in the books - initial cost of an asset)
BV - business valuation (process by which the worth of a business is determined/reported value after completion of evaluation process)