Glossary - B

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Back-end
The part of a computer system, such as a website, hidden from the users (e.g. a database or other server-side components. See also Front End. (Wikipedia article on Front-end and Back-end)
Benchmarking
Performance evaluation relative to other organisations. (Wikipedia article on Benchmarking)
Book Value
See Net Worth.
Brand
The collection of signs, marks or ideas representing a company. (Wikipedia article on Brand)
Brand Equity
The effects or outcomes seen by a branded product relative to its unbranded alternative. (Wikipedia article on Brand Equity)
Brand Extension
The usage of the same brand name in a different product category. (Wikipedia article on Brand Extension)
Brand Recognition
Customers' Recognition of a brand on account of their exposure to it (Wikipedia article on Brand)
Break-even Analysis
An analysis of the profitability of a venture using the Break-even point. (Wikipedia article on Break-even Analysis)
Break-even Point
The point at which revenues and costs are equal. (Wikipedia article on Break-even Point)
Broker
An intermediary between buyer and seller. (Wikipedia article on Broker)
Budget Year
See Fiscal Year.
Bundling
In marketing, the practice of offering a number of products together. (Wikipedia article on Product Bundling)
Burden Rate
See Tax Incidence.
Business Mission
See Mission Statement.
Business Plan
A statement of the goals, their attainability and a plan for achieving them. See the Business Plan section on Entrepedia for more information. (Wikipedia article on Business Plan)
Buy-sell Agreement
An agreement between business partners of shareholders regarding the future ownership of the business. (Wikipedia article on Buy-sell Agreement)

Glossary Index

A - B - C - D - E - F - G - H - I - J - K - L - M - N - O - P - Q - R - S - T - U - V - W - X - Y - Z

The glossary is here to give you concise definitions of the terms used on the site. Where possible a link to a longer article on Wikipedia is included to give you more information.

If you find there's a term missing, please edit the page and add it.

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