Above The Line Marketing - ATL - The segment of marketing activities focused on media campaign ( TV, Radio, newspapers, Internet ) Read More

Accounts payable - The amount which the company owes to its supplier for materials purchased on credit.

Accounts receivable - The amount owed to the company by customers for sales made on credit.

Accumulated depreciation - The sum of all the past depreciation expenses on the fixed assets; the portion of the value of the fixed assets which has been 'used up' so far.

Accumulated profit/loss - The total of all profits made up to and including the current period and retained in the company.

Amortization is the portion of non-fixed assets value which is allocated to each period of its use, based on the estimated length of its useful lifetime. Read More

Assets - The items owned by the company at the moment at which the balance sheet is drawn up; alternatively understood as the uses of the company funds available.

Average costing - Accounting method by which the cost of all the goods is averaged equally across the total quantity.

Bad debts - Money owed to the company by debtors who default on their debt.

Balance sheet - The basic financial statement which provides a snapshot of the company situation at a particular moment of time, recording the assets and liabilities of the company... Read More

Below The Line Marketing - BTL - The segment of marketing activities focused on retail outlet ( Positioning, Merchandising, Outlet Branding )... Read More

Backward Stock – Reserve stock in the outlet placed in the storeroom. This stock is not directly accessible to the Consumers. Store Managers and Employees are managing stock between shopping area ( Forward Stock ) and the Store Room ( Backward Stock ).

Best Practice – represents method that is believed to be the best ... Read More

Book value - The value at which an item appears in the company accounts (as opposed to its market value or current value).

Brand awareness... Read More

Brand definition ... Read More

Brand Equity - can be literally translated as market value of the brand... Read More 

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