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EOPA DMcNeil1

Entrepreneurship

TermDefinition
Contingency Planning the process of preparing alternative courses of action that may be used if the primary plans don't achieve the organizations objectives.
External Customers dealers, who buy products to sell to others, and ultimate customers [or end users], who buy products for their own personal use
Ledgers books in which financial records are written
Trial Balance a summary of all the financial data in the account ledgers that ensures the figures are correct and balanced
Costs of Goods Sold [COGS] manufacturing costs, wages of blue-collar workers, transport costs etc.
Operating Expenses salaries of sales and office staff, marketing costs, rent etc. =overheads
Non- Operating Income profits from investments in other companies
EBITDA Earnings Before Interest, Taxes, Depreciation and Amortization
Depreciation the loss in value of a tangible asset [e.g. a vehicle]
Amortization the loss in value of an intangible asset [e.g. the purchase of a license or trademark]
Created by: DukeMcNeil
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