Glossary - C
From Entrepedia: The Entrepreneurship Wiki
- Cannibalisation
- The reduction in the sales or market share of a product resulting from the introduction of a new product by the same company (the new product is canibalising the old). (Wikipedia article on Cannibalisation)
- Capital Asset
- An asset recorded on the balanace sheet as capital. (Wikipedia article on Capital Asset)
- Capital Budgeting (Cash Flow Budget)
- Budgeting for the long-term investments of a business. (Wikipedia Article on Capital Budgeting)
- Capital Expenditure
- Expenditure on an asset (either by purchase or by adding value to an existing asset) in order to create a future benefit. (Wikipedia article on Capital Expenditure)
- Cash basis
- A style of accounting in which sales and expenses are recorded only upon payment or receipt of cash. (Wikipedia article on Cash Basis)
- Cash Flow
- The balance of cash received and paid during a given period of time (e.g. monthly cash flow). (Wikipedia article on Cash Flow)
- Cash Flow Statement
- A statement of the inflows and outflows of a business over a given period of time. (Wikipedia article on Cash Flow Statement, Article on the Business Owner's Toolkit site)
- Channel Conflict
- A situation in which a vendor's internal channels (e.g. the Internet) are in competition with its channel partners (e.g. distributors and sales agents). (Wikipedia article on Channel Conflict, Article on Reshare site)
- Click-through rate
- Used in Internet advertising campaigns to measure the number times an advert was clicked on relative to the number of times the advert was displayed (Wikipedia article on Click-through Rate)
- Co-branding
- A marketing arrangement whereby a product or service is associated with more than one brand name. (Wikipedia article on Co-branding)
- Collection Period
- See Debtor Collection Period
- Commission
- Payment for services rendered or goods sold. Sales people are often rewarded this way, with their renumeration often proportional to the quantity of goods or services sold. Wikipedia article on Commission (renumeration))
- Community Interest Company (CIC)
- A type of company in the U.K. governed by the Community Interest Act 2004 whose assets or profits are used for the public good. (Wikipedia Article on Community Interest Company)
- Competitive Advantage
- A condition which allows a business to outperform its rivals. (Wikipedia article on Competitive Advantage)
- Competitor Analysis
- An analysis of the strengths and weaknesses of current competitors. See the Competitor Analysis on Entrepedia for more information. (Wikipedia article on Competitive Analysis)
- Compound Annual Growth Rate (CAGR)
- The year-on-year growth rate, or the geometric mean growth on an annual basis, over a given period of time. (Wikipedia article on Compound Annual Growth Rate)
- Contributed Capital
- See Paid-in Capital.
- Contribution Margin
- The marginal profit per unit sale. (Wikipedia article on Contribution Margin)
- Conversion Rate
- In Internet marketing, a measure of the quantity of visits which are transformed into desirable actions (e.g. purchases). (Wikipedia article on Conversion Rate)
- Corporation
- A legal entity separate from those who form it. (Wikipedia article on Corporation)
- Cost of Goods Sold (COGS)
- The production costs of goods sold by a business. Wikipedia article on Cost of Goods Sold)
- Cost of Sales
- See Cost of Goods Sold.
- Cost Per Action (CPA)
- A business model whereby an advertiser or supplier pays each time a specified action (e.g. a click, a purchase, etc.) is carried out. (Wikipedia article on Cost per Action)
- Cost per Impression (CPI)
- An e-marketing term measuring the cost each time an advert is viewed by users. (Wikipedia article on Cost per Impression)
- Cross Elasticity of Demand
- A measure of the responsiveness in the demand of a good relative to the change in the price of another good. Wikipedia article on Cross Elasticity of Demand)
- Current Asset
- An asset included on the balance sheet which is expected to sold, or offered for sale, in the near future. (Wikipedia article on Current Assets)
- Current Liability
- A liability of the business to be settled within the current operating cycle or fiscal year (the longer of the two). Wikipedia article on Current Liabilities)
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