Business Term Glossary | Bplans

To start and run a business, you often need to understand business terms that may not be well defined in a standard dictionary. Our glossary of business terms provides definitions for common terminology and acronyms in business plans, accounting, finance, and other aspects of small business.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

A

  • Accounts Payable (AP)
  • Accounts Receivable (AR)
  • accrual based accounting
  • accumulated depreciation
  • acid test
  • acquisition costs
  • adaptive firm
  • adventure capital
  • advertising opportunity
  • agent
  • asset turnover
  • assets

 

B

  • back end (websites)
  • benchmark
  • brand
  • brand equity
  • brand extension strategy
  • brand recognition
  • break-even analysis
  • break-even point
  • broker
  • bundling
  • burden rate
  • business mission
  • business plan
  • buy-sell agreement

C

  • C Corporation
    (C Corp)
  • Compound Average Growth Rate
    (CAGR)
  • cannibalization
  • capital assets
  • capital expenditure
  • capital input
  • cash
  • cash basis
  • cash flow
  • cash flow budget
  • cash flow statement
  • cash sales
  • cash spending
  • central driving forces model
  • channel conflicts
  • channels of distribution
  • click-through rate
  • co-branding
  • Cost of Goods Sold
    (COGS)
  • collection days
  • collection period (days)
  • commission
  • commissions percent
  • Community Interest Company
    (CIC)
  • competitive advantage
  • competitive analysis
  • competitive entry wedges
  • completed store transactions
  • concentrated target marketing
  • contribution
  • contribution margin
  • conversion rate
  • core marketing strategy
  • corporation
  • corridor principal
  • cost of sales
  • cross elasticity of demand
  • current assets
  • current debt
  • current liabilities

D

  • Doing Business As
    (DBA)
  • debt and equity
  • depreciation
  • differentiated target marketing
  • differentiation
  • direct cost of sales
  • direct mail marketing
  • direct marketing
  • directory
  • distinctive competency
  • diversification
  • dividends
  • dual distribution

 

E

  • early adopters
  • early majority
  • earnings
  • Earnings Before Interest and Taxes
    (EBIT)
  • Earnings Before Interest Taxes Depreciation and Amortization
    (EBITDA)
  • economies of scale
  • effective demand
  • effective tax rate
  • Entrepreneur in Heat
    (EIH)
  • entrepreneur
  • equity
  • equity financing
  • evaluating ideas and opportunities
  • Everett Rogers
  • exclusive distribution
  • expense
  • experience curve

 

F

  • Features, Advantages, and Benifits
    (FAB)
  • failure rule, common causes
  • failure rule, exceptions to the rule
  • fatal 2% rule
  • fighting brand strategy
  • first mover
  • first mover advantage
  • first mover disadvantage
  • fiscal year
  • five forces model
  • fixed cost
  • fixed liabilities
  • floating liabilities
  • focus group
  • forms of market research
  • frequency marketing
  • front end (websites)
  • full-cost price strategies
  • future value projections

 

G

  • goodwill
  • gross margin
  • gross margin percent
  • guerrilla marketing investment strategy
  • guerrilla marketing
  • guerrilla marketing concept

 

H

  • harvesting

 

I

  • ideas vs. opportunities
  • impressions
  • income statement
  • Initial Public Offering
    (IPO)
  • innovation: evolutionary or revolutionary
  • innovators
  • intergrated marketing communications
  • intensive distribution
  • interest expense
  • intraprenuership
  • inventory
  • inventory turnover
  • inventory turns

 

J

  • jobber

 

K

  • No listings

 

L

  • labor
  • laggards
  • Leveraged Buy Out
    (LBO)
  • liabilities
  • life cycle
  • limited (public) company (AUS)
  • Limited Liability Company
    (LLC)
  • limited liability partnership
  • long-term assets
  • long-term interest rate
  • long-term liabilities
  • loss
  • loyalty programs

 

M

  • manufacturer’s agent
  • market
  • market development funds
  • market development strategy
  • market evolution
  • market penetration strategy
  • market plan
  • market redefinition
  • market sales potential
  • market segmentation
  • market share
  • market development strategy
  • market penetration strategy
  • marketing
  • marketing audit
  • marketing cost analysis
  • marketing mix
  • marketing plan
  • materials
  • materials included in cost of sales
  • mission statement
  • moving weighted average
  • multiple channel system

 

N

  • net cash flow
  • Net Present Value
    (NPV)
  • net profit
  • net profit margin before taxes
  • net worth
  • new visitors
  • new brand strategy
  • newsletter subscriptions
  • Not Invented Here
    (NIH)

 

O

  • obligations incurred
  • offering
  • offering mix or portfolio
  • on-costs
  • operating expenses
  • operating leverage
  • operations control
  • opportunities vs. ideas
  • opportunity analysis
  • opportunity cost
  • Original Equipment Manufacturer
    (OEM)
  • other short-term liabilities
  • outsourcing

 

P

  • page views
  • paid in capital
  • partnership
  • payables
  • payback period
  • payment days
  • payment delay
  • payroll
  • payroll burden
  • penetration pricing strategy
  • perceived risk
  • perceptual map
  • personal selling
  • PEST analysis
  • plant and equipment
  • Point of Purchase Advertising
    (POP)
  • portfolio
  • positioning
  • premiums
  • price elasticity of demand
  • privately owned
  • pro forma income statement
  • pro forma statements
  • product definition
  • product development
  • product development strategy
  • Product Life Cycle
    (PLC)
  • product line
  • product line pricing
  • profit
  • profit before interest and taxes
  • profit or loss
  • proprietary (private) limited company
  • public relations
  • publicly traded
  • pull communication strategy
  • push communication strategy

 

Q

  • questionable costs

 

R

  • receivables
  • receivables turnover
  • regional marketing
  • relevant cost
  • repositioning
  • resource requirements (websites)
  • retained earnings
  • return on assets
  • Return on Investment
    (ROI)
  • return on sales
  • return visitors
  • rich-gumpert evaluation system

 

S

  • S Corporation
    (S Corp)
  • sales break even
  • sales forecast
  • sales on credit
  • scrambled merchandising
  • seed capital
  • selective distribution
  • selling approaches
  • Senior Corps of Retired Executives (SCORE)
  • shareholders
  • short-term
  • short-term assets
  • short-term notes
  • short-term liabilities
  • simple linear regression
  • situation analysis
  • skimming pricing strategy
  • slotting allowances
  • Small Business Investment Council (SBIC)
  • sole proprietorship
  • sole trader
  • starting date
  • stock
  • stock market
  • stock turnover
  • strategic control
  • strategic marketing management
  • success factors
  • success requirements
  • sunk cost
  • surplus or deficit
  • switching costs
  • SWOT analysis
  • systematic innovation

 

T

  • tactics
  • target market
  • target marketing
  • tax rate percent
  • taxes incurred
  • telemarketing
  • trade margin
  • trading down
  • trading up
  • traffic
  • types of entrepreneurs

 

U

  • User Interface
    (UI)
  • unique user sessions
  • unit variable cost
  • units break-even
  • unpaid expenses
  • user benefits
  • user registrations

 

V

  • valuation
  • value
  • variable cost
  • variance
  • Venture Capitalists
    (VC)
  • venture capital

 

W

  • website
  • website metrics
  • website traffic
  • wholesaler
  • working capital

 

X

  • No listings

 

Y

  • No listings

 

Z

  • No listings

 

 

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