Capitalization is the injection of capital into the company... Read More

Carbonated Soft Drinks ( CSD ) - Also known as Sparkling Soft Drinks

Cash - The amount of cash held by the company at the moment at which the balance sheet is drawn up.

Cash beginning - The amount available in cash at the beginning of a period; always equal to cash end of the previous period.

Cash end - The amount available in cash at the end of a period; equal to cash beginning + all cash in items - all cash out items.

Cash flow - The changes in the cash position during a period. Read More

Cash flow statement - The basic financial statement which shows the money coming into and going out of the company during a certain time period.

Cash in - Cash amounts received by the company during the period.

Cash out - Cash amounts paid out by the company during the period.

Cash sales - The sales of the period for which cash payment is received.

Category Management definition... Read More

Collection of previous sales - Cash received for sales made on credit in previous periods.

Consumer – Shoppers are individuals who visit the retailing outlets with purpose of Product or Service for their own use ( consumption ) or for their family etc.

Corporate Block - is a method of positioning and merchandising of prodcuts owned by some company... Read More

Cost of goods sold - The cost (of purchasing or production) of the products which are included as sales of the period.

Costing is the process of determining the costs of operating an asset to deliver services... Read More

Debit is an outflow of funds from an account with a bank or financial institution... Read More

Delisting of SKU – The process of removing the product from sales. This can be initiated from Supplier in case of declining product, or from Retailer when he wants to optimize the range of products for better profit results.

Democracy is a system of government based on free elections...  Read More

Depreciation - The portion of a fixed asset's value which is allocated to each period of its use, based on the estimated length of its usable lifetime. Read More

DIFOTAI - is Supply Chain KPI that describes logistic service level... Read More

Diseconomies of the scale refer to the phenomenon in economy where the average cost per unit produced increases as the production output decrease... Read More 

Discrimination is the unequal treatment of people based on different prejudices or preferences... Read More

Dividends - Payment made to shareholders out of a company's earnings. Read More 

A-B      C-D      E-G      H-K      L-N      O-P      R-S      T-W

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