Management Glossary

  Terms beginning with c
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C Level
An executive at the upper echelon of corporate management. Typically having a title that starts with "chief", such as chief executive officer (CEO), chief financial officer (CFO), chief operating officer (COO), chief information officer (CIO), chief technology officer (CTO).
Contributed by: ManagerWise Staff
See: chief executive officer, chief financial officer, chief operating officer, chief information officer, chief technology officer

cafeteria plan
An employee benefits program also called cafeteria-style benefits.
Contributed by: ManagerWise Staff
See: cafeteria-style benefits

cafeteria-style benefits
An benefits program that allows employees to choose from a selection of available benefits, up to a maximum value or number of choices defined by the plan. Employees can thus choose those benefits that are of greatest value to them given their unique personal requirements and interests.

Also called "cafeteria plan".
Contributed by: ManagerWise Staff

The demand for a new product eats into the demand for another product.
Contributed by: ManagerWise Staff

Short for "capital expenditure".
Contributed by: Managerwise Staff
See: capital expenditure

capital budget
A spending plan for assets that are expected to last for several years, such as machinery, buildings, land, etc.
Contributed by: ManagerWise Staff
See: asset

capital equipment
Machinery and other equipment that is used in the conduct of the business, but which is not intended for sale during the normal course of business.
Contributed by: ManagerWise Staff

capital expenditure
An expenditure that is incurred to gain some future benefit. An example is funds spent to buy a new plant and/or equipment, which won't deliver an immediate benefit, but which will be used to generate future revenues as products are manufactured in the plant using the equipment. Sometimes abbreviated as capex.
Contributed by: Managerwise Staff

capital gain or loss
The difference between the purchase price of an asset and its selling price. If the difference is positive it is a capital gain. If the difference is negative it is a capital loss.
Contributed by: ManagerWise Staff
See: asset

capital lease

A lease that the lessee includes in its books as if it were a purchase of an asset, with the required lease payments being liabilities. Under a capital lease, the lessee is generally granted the option to acquire the asset for some set amount at the end of the lease.

Contributed by: Managerwise Staff
See: lessee, lessor, operating lease

capital structure

The mix of all different long-term financing instruments (principally common and preferred stock, long-term debt and retained-earnings). It does not include short-term financing such as bank loans.

Contributed by: Managerwise Staff

cash basis
An accounting method that revenues and expenses into the organization's books at the time that the cash either comes into or out of the company.
Contributed by: ManagerWise Staff
See: accrual basis

cash cows

Products that are in a low growth market, but which hold a high share of that market and generate a large cash flow from it. Because the market is reasonably mature, with little or no growth (or possibly in decline) and the existing competitors are well established, new competitors will be reluctant to enter the market. Thus, the product can maintain its sales and profitability with minimal ongoing investment in marketing and product development.

"Cash cows" is one of four categories in the "Boston Matrix", a two by two matrix relating market share and market growth. The Boston Matrix was developed by Boston Consulting Group. The other three categories in the matrix are problem children, dogs and stars.

Contributed by: ManagerWise Staff
See: Boston Matrix, stars, problem children, dogs

cash flow
The movement of cash into and out of a company. This differs from the concept of an accounting income and expense statement which attributes income and expenses to the periods in which they are earned or during which the benefit of an asset is received. For example, an an income statement, purchased equipment is depreciated over a number of years rather than accounting for the full purchase price when it is paid. In contrast, a cash flow analysis looks at when funds are actually paid or received.
Contributed by: ManagerWise Staff
See: asset, depreciation

cash flow return on investment
Usually abbreviate as CFROI. Originally developed by HOLT Value Associates, this measure of corporate or investment success is calculated by dividing the cash flows, appropriately discounted to recognize the time value of money, by the market value of the capital employed in the corporation or investment.
Contributed by: Managerwise Staff
See: cash flow return on investment

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