M

Managing Position:

Maintaining the appropriate mix of the assets, liabilities, and owner ‚ s equity of the organization.

Market:

A defined group of buying customers. Examples are: Eastern European small business owners , adults over age 50 in the United States, worldwide automobile consumers.

Market Share:

The percentage of sales for a type of product or service, made to a specific market, by a given company. For example, if Company X sold 15 percent of all scuba diving gear to consumers in Florida, Company X would have a 15 percent market share for this type of product, in this market.

Material Costs:

Also known as direct materials. Direct materials are all materials that become a part of the finished product of a manufacturing operation.

Measures:

See Financial Metrics or Measures; Performance Metrics or Measures.

Metrics:

See Financial Metrics or Measures; Performance Metrics or Measures.