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Capitalization
is the injection of capital into the company...
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Carbonated
Soft Drinks ( CSD ) - Also known as
Sparkling Soft Drinks
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Cash
- The amount of cash
held by the company at the moment at which the
balance sheet is drawn up.
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Cash
beginning - The
amount available in cash at the beginning of a
period; always equal to cash end of the previous
period.
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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.
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Cash
flow - The
changes in the cash position during a period. Read
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Cash
flow statement - The
basic financial statement which shows the money
coming into and going out of the company during a
certain time period.
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Cash
in - Cash
amounts received by the company during the period.
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Cash
out - Cash
amounts paid out by the company during the period.
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Cash
sales - The
sales of the period for which cash payment is
received.
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Category
Management definition... Read
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Collection
of previous sales - Cash
received for sales made on credit in previous
periods.
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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.
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Corporate
Block - is a method of positioning and
merchandising of prodcuts owned by some company... Read
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Cost
of goods sold - The
cost (of purchasing or production) of the products
which are included as sales of the period.
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Costing
is the process of determining the costs of operating an
asset to deliver services... Read
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Debit
is an
outflow of funds from an account with a bank or
financial institution... Read
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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.
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Democracy is a system of
government based on free elections... Read
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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
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DIFOTAI
- is Supply Chain KPI that describes logistic
service level... Read
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Diseconomies
of the scale refer to the phenomenon in economy where
the average cost per unit produced increases as the
production output decrease... Read
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Discrimination
is the
unequal treatment of people based on different
prejudices or preferences...
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Dividends
- Payment made to
shareholders out of a company's earnings. Read
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