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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-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 ...

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