Top Management

BRASS
BRASS refers to the top management of an organization, originating from military terminology. It's often used by individuals not in top management to describe a broad area of responsibility without a fixed point of reference.
Management Ratio
The Management Ratio refers to the ratio of management personnel to 1,000 employees, further broken down into the ratio of top management and middle management personnel per 1,000 employees. It's a critical measurement for evaluating organizational structure and management efficiency.

Accounting Terms Lexicon

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