accrue

To adjust a revenue or expense that has occurred, but has not yet been entered in the accounting records until the end of the accounting period.

- Used in planning, organizing, and controlling business operations.
- Used when setting KPIs, policies, procedures, and improving processes.

- Example: Management applies **accrue** when designing policies and monitoring performance against targets.

- Why it matters: Improves execution, accountability, and decision speed while reducing operational waste.