Топ-100 ⓘ Free online encyclopedia. Did you know? page 343

ⓘ Free online encyclopedia. Did you know? page 343

                                               

Corporate group

A corporate group or group of companies is a collection of parent and subsidiary corporations that function as a single economic entity through a common source of control. The concept of a group is frequently used in tax law, accounting and compa ...

                                               

Corporate haven

A corporate haven, corporate tax haven, or multinational tax haven, is a jurisdiction that multinational corporations find attractive for establishing subsidiaries or incorporation of regional or main company headquarters, mostly due to favourabl ...

                                               

Corporate jargon

Corporate jargon, variously known as corporate speak, corporate lingo, business speak, business jargon, management speak, workplace jargon, corporatese or commercialese, is the jargon often used in large corporations, bureaucracies, and similar w ...

                                               

Corporate recovery

A corporate recovery is a rescue undertaken by professional accountants, who are trained to assist the management of a company in financial and other difficulties. This work is usually undertaken at the behest of the directors of the company and ...

                                               

Corporate tax

A corporate tax, also called corporation tax or company tax, is a direct tax imposed by a jurisdiction on the income or capital of corporations or analogous legal entities. Many countries impose such taxes at the national level, and a similar tax ...

                                               

Corporate welfare

Corporate welfare is often used to describe a governments bestowal of money grants, tax breaks, or other special favorable treatment for corporations. The definition of corporate welfare is sometimes restricted to direct government subsidies of m ...

                                               

Cost estimation models

Cost estimation models are mathematical algorithms or parametric equations used to estimate the costs of a product or project. The results of the models are typically necessary to obtain approval to proceed, and are factored into business plans, ...

                                               

Cost structure

                                               

Cost-plus contract

A cost-plus contract, also termed a cost plus contract, is a contract where a contractor is paid for all of its allowed expenses, plus additional payment to allow for a profit. Cost-reimbursement contracts contrast with fixed-price contract, in w ...

                                               

Counting house

A counting house or counting room was traditionally an office where the financial books of a business were kept. It was also where the business received appointments and correspondence relating to demands for payment. As the use of counting house ...

                                               

Country risk

Country risk refers to the risk of investing or lending in a country, arising from possible changes in the business environment that may adversely affect operating profits or the value of assets in the country. For example, financial factors such ...

                                               

Country-of-origin effect

The country-of-origin effect, also known as the made-in image and the nationality bias, is a psychological effect describing how consumers attitudes, perceptions and purchasing decisions are influenced by products country of origin labeling. Sinc ...

                                               

Creative professional

A creative professional who is also known as a creative specialist is a person who is employed for the extraction of skills in creative endeavors. Creative professions include writing, art, design, theater, television, radio, motion pictures, rel ...

                                               

Creative services

Creative services are a subsector of the creative industries, a part of the economy that creates wealth by offering creativity for hire to other businesses. Creative Services also means a department within a company that does creative work such a ...

                                               

Creeping normality

Creeping normality is a process by which a major change can be accepted as normal and acceptable if it happens slowly through small, often unnoticeable, increments of change. The change could otherwise be regarded as objectionable if it took plac ...

                                               

Critical path method

The critical path method, or critical path analysis, is an algorithm for scheduling a set of project activities. It is commonly used in conjunction with the program evaluation and review technique. A critical path is determined by identifying the ...

                                               

Critical success factor

Critical success factor is a management term for an element that is necessary for an organization or project to achieve its mission. To achieve their goals they need to be aware about each key success factor and the variations between the keys an ...

                                               

Critical to quality

Critical to quality is an attribute of a part, assembly, sub-assembly, product, or process that is literally critical to quality or more precisely, has a direct and significant impact on its actual or perceived quality.

                                               

Cross-docking

Cross-docking is a practice in logistics of unloading materials from an incoming semi-trailer truck or railroad car and loading these materials directly into outbound trucks, trailers, or rail cars, with little or no storage in between. This may ...

                                               

CTQ tree

CTQ trees are the key measurable characteristics of a product or process whose performance standards or specification limits must be met in order to satisfy the customer. They align improvement or design efforts with customer requirements. CTQs a ...

                                               

Cultural synergy

Cultural synergy is a term coined from work by Nancy Adler of McGill University which describes an attempt to bring two or more cultures together to form an organization or environment that is based on combined strengths, concepts and skills. The ...

                                               

Custom house

A custom house or customs house was traditionally a building housing the offices for a jurisdictional government whose officials oversaw the functions associated with importing and exporting goods into and out of a country, such as collecting cus ...

                                               

Customer base

The customer base is the group of customers who repeatedly purchase the goods or services of a business. These customers are a main source of revenue for a company. The customer base may be considered the businesss target market, where customer b ...

                                               

Customer delight

Customer delight is surprising a customer by exceeding his or her expectations and thus creating a positive emotional reaction. This emotional reaction leads to word of mouth. Customer delight directly affects sales and profitability of a company ...

                                               

Customer involvement management

Customer involvement management, CIM, is a marketing management method that takes customer orientation further than customer relationship management. CIM identifies and develops ways to involve customers in the business and product development pr ...

                                               

Customer knowledge

Customer knowledge is the combination of experience, value and insight information which is needed, created and absorbed during the transaction and exchange between the customers and enterprise. Campbell defines customer knowledge as: "organized ...

                                               

Customer retention

Customer retention refers to the ability of a company or product to retain its customers over some specified period. High customer retention means customers of the product or business tend to return to, continue to buy or in some other way not de ...

                                               

Customer satisfaction

Customer satisfaction is a term frequently used in marketing. It is a measure of how products and services supplied by a company meet or surpass customer expectation. Customer satisfaction is defined as "the number of customers, or percentage of ...

                                               

Customer switching

In marketing and microeconomics, customer switching or consumer switching describes "customers/consumers abandoning a product or service in favor of a competitor". Assuming constant price, product or service quality, counteracting this behaviour ...

                                               

Customization (international marketing)

Customization refers in the context of international marketing to a country-tailored product strategy which focuses on cross-border differences in the needs and wants of target customers, appropriately changing products in order for them to match ...

                                               

Central Business Register (Denmark)

The Danish Central Business Register is the central government register containing primary data on all businesses in Denmark, regardless of economic and organizational structure, except personally owned companies with an annual turnover of less t ...

                                               

Daigou

Daigou is an emerging form of cross-border exporting in which an individual or a syndicated group of exporters outside China purchases commodities for customers in China, in order to either illegally or legally use loopholes to circumvent import ...

                                               

Debtor-in-possession financing

Debtor-in-possession financing or DIP financing is a special form of financing provided for companies in financial distress, typically during restructuring under corporate bankruptcy law. Usually, this debt is considered senior to all other debt, ...

                                               

Delivery (commerce)

Delivery is the process of transporting goods from a source location to a predefined destination. There are different delivery types. Cargo are primarily delivered via roads and railroads on land, shipping lanes on the sea and airline networks in ...

                                               

Delivery schedule adherence

Delivery schedule adherence is a business metric used to calculate the timeliness of deliveries from suppliers. It is a commonly used supply chain metric and forms part of the Quality, Cost, Delivery group of performance indicators.

                                               

Deployment flowchart

A deployment flowchart is a business process mapping tool used to articulate the steps and stakeholders of a given process. "Deployment flowcharts consist of a sequence of activity steps and also the interactions between individuals or groups." E ...

                                               

Design manufacture service

Design manufacture service is a business model that combines contract product design with contract manufacturing as a service to other companies that have insufficient or do not possess the required resources. Often the customer is focused on oth ...

                                               

Digital Invoice Customs Exchange (DICE)

The Digital Invoice Customs Exchange is a revenue protection idea developed to prevent tax evasion methods such as sales suppression in domestic trade and missing trader fraud, transfer pricing in cross-border trade. As such, the implementation o ...

                                               

Dilutive security

Dilutive securities are financial instruments - usually stock options, warrants, convertible bonds - which increase the number of common shares if exercised; this then reduces, or "dilutes", the basic EPS. Thus, only where the diluted EPS is less ...

                                               

Diplomatic correspondence

Diplomatic correspondence is correspondence between one state and another and is usually of a formal character. It follows several widely observed customs and style in composition, substance, presentation, and delivery and can generally be catego ...

                                               

Distribution (marketing)

Distribution is one of the four elements of the marketing mix. Distribution is the process of making a product or service available for the consumer or business user who needs it. This can be done directly by the producer or service provider, or ...

                                               

Dogs of the Dow

The Dogs of the Dow is an investment strategy popularized by Michael B. OHiggins in 1991 and the official Dogs of the Dow website, which proposes that an investor annually select for investment the ten Dow Jones Industrial Average stocks whose di ...

                                               

Drawdown (economics)

The drawdown is the measure of the decline from a historical peak in some variable. Somewhat more formally, if X t, t ≥ 0 {\textstyle Xt,\;t\geq 0} is a stochastic process with X 0 = 0 {\textstyle X0=0}, the drawdown at time T {\displaystyle T}, ...

                                               

Drawdown cover ratio

Drawdown cover ratio is one of the key terms in project finance funding agreements. It compares the projected maximum debt outstanding with the forecast net present value of the project cash flows during the term of the loan.

                                               

Due diligence

Due diligence is the investigation or exercise of care that a reasonable business or person is expected to take before entering into an agreement or contract with another party, or an act with a certain standard of care. It can be a legal obligat ...

                                               

Earnings

Earnings are the net benefits of a corporations operation. Earnings is also the amount on which corporate tax is due. For an analysis of specific aspects of corporate operations several more specific terms are used as EBIT -- earnings before inte ...

                                               

Earnings call

An earnings call is a teleconference, or webcast, in which a public company discusses the financial results of a reporting period. The name comes from earnings per share, the bottom line number in the income statement divided by the number of sha ...

                                               

Elemental cost planning

Elemental cost planning is a system of Cost planning and Cost control, typically for buildings, which enables the cost of a scheme to be monitored during design development. 1951 saw the publication of the Ministry of Education Building Bulletin ...

                                               

Elevator pitch

An elevator pitch, elevator speech, or elevator statement is a short description of an idea, product or company that explains the concept in a way such that any listener can understand it in a short period of time. This description typically expl ...

                                               

Emerging market

An emerging market is a market that has some characteristics of a developed market, but does not fully meet its standards. This includes markets that may become developed markets in the future or were in the past. The term "frontier market" is us ...

                                               

Empire-building

Empire-building is the practice of attempting to obtain greater power and authority within an organization for the purposes of self-aggrandizement, particularly by having extra staff or subordinates. In political science, empire-building refers t ...

                                               

Employee offboarding

Employee exit management or offboarding describes the consciously designed separation process when an employee leaves the company, for which they have previously worked within the scope of a work or service contract. It deals with the formal proc ...

                                               

Employee self-service

Employee self-service provides employees access to their personal records and details. ESS features include allowing employees to change their contact details, banking information, and benefits. ESS also allows for administrative tasks such as ap ...

                                               

Employee value proposition

DiVanna defined the employee value proposition as the talent a company needs to exist to support the corporate value proposition. DiVanna later refines the definition of the EVP as a portfolio of skills and experiences which can be considered as ...

                                               

Energy consulting

Energy consulting is a sub-discipline of environmental consulting that focuses on optimizing a business energy usage, as well as the sources from which the actual energy is derived. Using a consultancy service can help you with switching decision ...

                                               

Engineer to order

Engineer to order is a production approach characterized by: Engineering activities need to be added to product lead time. Upon receipt of a customer order, the order engineering requirements and specifications are not known in detail. There is a ...

                                               

Enhanced use lease

In the United States Enhanced Use Lease is a method for funding construction or renovations on federal property by allowing a private developer to lease underutilized property, with rent paid by the developer in the form of cash or in-kind servic ...

                                               

Enterprise modelling

Enterprise modelling is the abstract representation, description and definition of the structure, processes, information and resources of an identifiable business, government body, or other large organization. It deals with the process of underst ...

                                               

Enterprise social networking

Enterprise social networking focuses on the use of online social networks or social relations among people who share business interests and/or activities. Enterprise social networking is often a facility of enterprise social software, which is es ...

                                               

Enterprise social software

Enterprise social software, comprises social software as used in "enterprise" contexts. It includes social and networked modifications to corporate intranets and other classic software platforms used by large companies to organize their communica ...

                                               

Entrenched player's dilemma

The entrenched players dilemma is a concept featured in Wikinomics. It is the choice faced by existing businesses in a changing marketplace. To embrace new ideas fully, they must abandon their current revenue streams. Don Tapscott and Anthony D. ...

                                               

Entrepreneurial network

In business, entrepreneurial networks are social organizations offering different types of resources to start or improve entrepreneurial projects. Having adequate human resources is a key factor for entrepreneurial achievements. Combined with lea ...

                                               

Entrepreneurial orientation

Entrepreneurial orientation is a firm-level strategic orientation which captures an organizations strategy-making practices, managerial philosophies, and firm behaviors that are entrepreneurial in nature. Entrepreneurial orientation has become on ...

                                               

Entrepreneurship ecosystem

An entrepreneurial ecosystem or entrepreneurship ecosystem is the social and economic environment affecting local or regional entrepreneurship. Businesses located within places serving as incubators for creativity, innovation, and entrepreneurshi ...

                                               

Event chain diagram

Event chain diagrams are visualizations that show the relationships between events and tasks and how the events affect each other. Event chain diagrams are introduced as a part of event chain methodology. Event chain methodology is an uncertainty ...

                                               

Event chain methodology

Event chain methodology is a network analysis technique that is focused on identifying and managing events and relationship between them that affect project schedules. It is an uncertainty modeling schedule technique. Event chain methodology is a ...

                                               

Evergreening

Evergreening is any of various legal, business and technological strategies by which producers extend the lifetime of their patents that are about to expire, in order to retain royalties from them, by either taking out new patents, or by buying o ...

                                               

Executive suite

An executive suite in its most general definition is a collection of offices or rooms - or suite - used by top managers of a business - or executives. Over the years, this general term has taken on a variety of specific meanings.

                                               

Exnovation

In commerce and management, exnovation, an opposite of innovation, can occur when products and processes that have been tested and confirmed to be best-in-class are standardized to ensure that they are not innovated further. Companies that have f ...

                                               

Featherbedding

Featherbedding is the practice of hiring more workers than are needed to perform a given job, or to adopt work procedures which appear pointless, complex and time-consuming merely to employ additional workers. The term "make-work" is sometimes us ...

                                               

Fedspeak

In monetary policy of the United States, the term Fedspeak is what Alan Blinder called "a turgid dialect of English" used by Federal Reserve Board chairmen in making wordy, vague, and ambiguous statements. The strategy, which was used most promin ...

                                               

Fictitious commodities

The concept of fictitious commodities originated in Karl Polanyis 1944 book The Great Transformation and refers to anything treated as market commodity that is not created for the market, specifically land, labor, and money.

                                               

Final assembly schedule

Final Assembly Schedule, often abbreviated FAS and sometimes referred to as finishing schedule, is a schedule of end items to finish the product for specific customer orders in a make to order or assemble-to-order environment.

                                               

Outline of finance

The following outline is provided as an overview of and topical guide to finance: Finance – addresses the ways in which individuals and organizations raise and allocate monetary resources over time, taking into account the risks entailed in their ...

                                               

Finder's fee

In the United States, a finders fee is the compensation given to an intermediary in a business transaction. Usually, there is a causal relationship between the one party and the intermediary, another relationship between the finder and the second ...

                                               

Fine print

Fine print, small print, or "mouseprint" is less noticeable print smaller than the more obvious larger print it accompanies that advertises or otherwise describes or partially describes a commercial product or service. The larger print that is us ...

                                               

Firm service

Firm services, also called uninterruptible services, are services, such as electricity and natural gas supplies, that are intended to be available at all times during a period covered by an agreement. Also, the service is not subject to a prior c ...

                                               

First pass yield

First pass yield, also known as throughput yield, is defined as the number of units coming out of a process divided by the number of units going into that process over a specified period of time. Only good units with no rework or scrap are counte ...

                                               

First-mover advantage

In marketing strategy, first-mover advantage is the advantage gained by the initial significant occupant of a market segment. First-mover advantage may be gained by technological leadership, or early purchase of resources. A market participant ha ...

                                               

First-party source

                                               

Fixed-price contract

A fixed-price contract is a type of contract where the payment amount does not depend on resources used or time expended. This is opposed to a cost-plus contract, which is intended to cover the costs with additional profit made. Such a scheme is ...

                                               

Flag of convenience

Flag of convenience is a business practice whereby a ships owners register a merchant ship in a ship register of a country other than that of the ships owners, and the ship flies the civil ensign of that country, called the flag state. The term i ...

                                               

Flag of convenience (business)

For the term as used in dealing with ships and similar vessels, see Flag of convenience. In business and commerce, the term flag of convenience is the use of a place, jurisdiction, state or country as a nominal "home base" for ones operations or ...

                                               

Flooding the market

Flooding the market refers to when an excess amount of inventory for sale causes an undesired drop in price for the product, in extreme cases making the products impossible to sell at any price. Businesses take measures to avoid this. For example ...

                                               

Focus phrase

Focus Phrase is a term traditionally used in cognitive-therapy and awareness-management discussions, and now in more general use to describe elicitor statements that evoke a desired refocusing of attention. Psychologically related terms are elici ...

                                               

Forfaiting

In trade finance, forfaiting is a service providing medium-term financial support for export/import of capital goods. The third party providing the support is termed the forfaiter. The forfaiter provides medium-term finance to, and will commonly ...

                                               

Formula for change

The formula for change provides a model to assess the relative strengths affecting the likely success of organisational change programs. The formula was created by David Gleicher while he was working at Arthur D. Little in the early 1960s, and re ...

                                               

Forrester effect mapping

The Forrester effect map is a business technique used to analyse the disturbance on the supply chain of reorder activity. The tool is one of the seven Value Stream Mapping tools as defined by Hines and Rich. Forresters research, Industrial Dynami ...

                                               

Forward-forward agreement

In business and contract law, a forward-forward agreement is a form of forward rate agreement in which party A agrees to lend party B the m 1 amount of money, at future time t 1. In return, B will pay to a larger monetary amount m 2 at time t 2 & ...

                                               

Free agent (business)

In business, free agents are people who work independently for themselves, rather than for a single employer. These include self-employed workers, freelancers, independent contractors and temporary workers, who altogether represent about 44 perce ...

                                               

Free cash flow

In corporate finance, free cash flow or free cash flow to firm is a way of looking at a businesss cash flow to see what is available for distribution among all the securities holders of a corporate entity. This may be useful to parties such as eq ...

                                               

Free cash flow to equity

In corporate finance, free cash flow to equity is a metric of how much cash can be distributed to the equity shareholders of the company as dividends or stock buybacks - after all expenses, reinvestments, and debt repayments are taken care of. Wh ...

                                               

Front office

The front office is the part of a company that comes in contact with clients, such as the marketing, sales, and service departments. The term has more specific meanings in hotels, investment banking, and sports.

                                               

Frontier markets

A frontier market is a type of developing country which is more developed than the least developing countries, but too small, risky, or illiquid to be generally considered an emerging market. The term is an economic term which was coined by Inter ...

                                               

Full-time equivalent

Full-time equivalent, or whole time equivalent, is a unit that indicates the workload of an employed person in a way that makes workloads or class loads comparable across various contexts. FTE is often used to measure a workers or students involv ...

                                               

Funding

Funding is the act of providing resources to finance a need, program, or project. While this is usually in the form of money, it can also take the form of effort or time from an organization or company. Generally, this word is used when a firm us ...

                                               

Global sourcing

Global sourcing is the practice of sourcing from the global market for goods and services across geopolitical boundaries. Global sourcing often aims to exploit global efficiencies in the delivery of a product or service. These efficiencies includ ...

                                               

Golden boot compensation

Golden boot compensation, also known as the Golden Boot, is an inducement, using maximum incentives and financial benefits, for an older worker to take "voluntary" early retirement.

                                               

Golden handcuffs

Golden handcuffs, a phrase first recorded in 1976, refers to financial allurements and benefits that have the objective to encourage highly compensated employees to remain within a company or organization instead of moving from company to company ...

                                               

Golden handshake

A golden handshake is a clause in an executive employment contract that provides the executive with a significant severance package in the case that the executive loses their job through firing, restructuring, or even scheduled retirement. This c ...

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