C

Calendar Year:

A 12-month period beginning on January 1 and ending on December 31. May or may not correspond with the fiscal year.

Capital:

Funds, or other forms of assets and liabilities, used to generate income for an organization.

Cash:

An asset of an organization that is held in the form of coins , currency, checks, or money orders or the amount representing these items held in a bank account.

Cash Flow Statement:

A statement specifying sources and uses of cash over a particular period of time.

Change Management:

A proactive, systematic, and planned approach to changing an organization so that it will achieve its organizational vision and goals, with minimal disruption to the individuals within the organization and to the organization as a whole.

Contribution Profit Margin:

Equals the sales revenue minus cost of goods sold (COGS), revenue-driven expenses, and volume-driven expenses.

Contribution Profit Margin Ratio:

Ratio of contribution profit margin to sales revenue.

Cost of Capital:

The finance charges, or the cost of borrowing funds, to pay for an investment in a major new project for a business or to pay for other seasonal or extraordinary items.

Cost of Goods Sold (COGS):

The sum of material costs, labor costs, and direct overhead costs.

Cost per Order Dollar (CPOD):

Gross sales divided by sales-driven expenses. Provides a way to track if sales-driven expenses are dropping, holding steady, or rising to obtain the same level of gross revenue from customer orders.

Current Assets:

Assets that will be converted to cash within 1 year.

Current Liabilities:

Liabilities that will paid within 1 year.

Current Ratio:

Current assets divided by current liabilities.