Definition of "SOP"

In like manner, the "not-SOP/ROP" complement of a system (SOP + ROP) is called the nature of the whole, or the organizing essence of a systemic whole... And it is there as an aspect of the whole which differs from the sum of parts (SOP) .

1999, Grant Venerable, Managing in a Five Dimension Economy: Ven Matrix Architectures for New Organizations, Greenwood Publishing Group, page 19

a stock analyst might refer to a DCF (discounted cash flow), DDM (dividend discount model), EVA (economic value added), NAV (net asset value) or SOP (sum of parts) calculation. Comparisons can be made against the stock's historic ...

2010, Jeremy Bolland, Writing Securities Research: A Best Practice Guide, John Wiley & Sons, page 129

2002; Lamont and Polk 2002; Vilalonga 2004). They are therefore keen to establish that “sum of parts” (SOP) valuation gives a more realistic firm value. Acquirers which may buy the target and then unbundle it to divest some of the acquired ...

2012, David Faulkner, Satu Teerikangas, Richard J. Joseph, The Handbook of Mergers and Acquisitions, Oxford University Press, page 206