Glossary - S

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Sales Break-even
See Break Even Point.
S Corporation (S Corp)
A corporation taxed under Subchapter S of Chapter 1 of the United States Internal Revenue Code. (Wikipedia article on S Corporation)
Seed Money (Seed Capital)
Money invested in a business during its inception by parties connected to the business. (Wikipedia article on Seed Money).
Shareholder
An individual or company which holds shares in a business. (Wikipedia article on Shareholder)
Shareholders' Equity
See Net Worth.
Short-term (Short-run)
A time frame in which at least one of a business's factors of production remains fixed. (Wikipedia article on Short-run)
Simple Linear Regression
A statistical modeling technique. It is often used to plot a straight line from data. (Wikipedia article on Simple Linear Regression)
Situation Analysis
A type of marketing analysis focusing on customers, costs and competition. (Wikipedia article on Situation Analysis)
Skimming Pricing Strategy
A high price, low volume pricing strategy, often used to target early adopters and recuperate the initial investment made in the development of a product. (Wikipedia article on Pricing Strategies)
Slotting Fee
A fee charged to business by a retail outlet in order to have their product displayed there. (Wikipedia article on Slotting Fee)
Sole Trader (Sole Proprietorship)
A business with no separate legal identity from its owner. (Wikipedia article on Sole Proprietorship)
Spectrum of Green
A continuum used to measure varying levels of activities' environmental impact.
Stock
1. A share of ownership in a company. (Wikipedia article on Stock)
2. See Inventory.
Stock Market
A market in which stocks and derivatives are sold. (Wikipedia article on Stock Market)
Sunk Cost
A cost that cannot be recovered once it has occurred. (Wikipedia article on Sunk Costs)
Switching Costs
The costs associated with a change in supplier. (Wikipedia article on Switching Barriers)
Strengths Weaknesses and Opportunities (SWOT) Assesment
A strategic framework which examines the strengths, weaknesses, opportunities and threats of a course of action. (Wikipedia article on SWOT Analysis)
Sustainability
Conducting business in such a way as not to prejudice the resources available for future generations, especially in matters concerning the environment.

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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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