Back Matter The concluding parts of a book or a book-length report or document (Encyclopedic Dictionary of Business Terms)

Backlog An accumulation of unfinished work, unprocessed materials, or unfilled orders (Encyclopedic Dictionary of Business Terms)

Balance Sheet Basic financial statement , usually accompanied by appropriate disclosures that describe the basis of accounting used in its preparation and presentation of a specified date the entity's assets, liabilities and the equity of its owners. (UBC)

Benchmarking A structured and ongoing process for measuring products, services, and practices against other organizations with a view to improving performance and/or identifying processes that require change (UBC)

Best Practices The processes, practices, and systems identified in public and private sector organizations that performed exceptionally well, and are widely recognized as improving an organization's performance in specific areas (UBC)

Body Language Messages conveyed by a person's bearing, gestures and facial expressions (UBC)

BPR Champion An individual within the organization - generally at the senior level - who undertakes advocacy and support for a BPR program or major project within that program (UBC)

Brainstorming An idea-generating technique built on the assumptions that two heads are better than one, and a group of people working together will come up with more and better ideas (UBC)

Brainstorming Method Guidelines for effective brainstorming include setting a topic, setting a time limit, encourage participation from everyone, ensuring that all contributions are listed, and that none of the contributions are evaluated during the session (UBC)

Breakthrough A dramatic improvement in work processes (UBC)