DECA

  • Advertising – Paid promotion of products or services to attract customers.

  • Angel Investor – An individual who provides financial support to startups in exchange for equity, so provides a bridge to companies from self funded stage to level that attracts venture capital. 

  • Assets – Anything of value owned by a business (cash, inventory, equipment).

  • Balance Sheet – A financial statement showing a company’s assets, liabilities, and equity at a given time.

  • Bankruptcy – A legal process where a business declares it cannot pay its debts.

  • Bootstrapping – Starting a business with little or no outside investment.

  • Branding – Creating a unique image or identity for a company or product.

  • Break-even Point – The level of sales at which total revenue equals total costs (no profit, no loss).

  • Business Plan – A formal document outlining a company’s goals, strategies, and financial projections.

  • Capital – Financial assets used to start or expand a business.

  • Cash Flow – The movement of money in and out of a business.

  • Collateral – An asset pledged as security for a loan.

  • Competitive Advantage – A unique strength that makes a business stand out from competitors.

  • Corporation – A legal entity separate from its owners with limited liability.

  • Debt Financing – Raising money through loans that must be repaid with interest.

  • Demographics – Characteristics of a target market (age, gender, income, etc.).

  • Depreciation – The decrease in value of an asset over time.

  • Differentiation – Making a product or service stand out from competitors.

  • Dividends – Payments made to shareholders from a company’s profits.

  • Equity – Ownership in a company, typically represented by shares.

  • Expenses – Costs incurred in running a business (rent, salaries, supplies).

  • Feasibility Study – An analysis to determine if a business idea is viable.

  • Franchise – A business model where individuals can buy the rights to operate under an established brand.

  • Fixed Costs – Business expenses that do not change with production levels (rent, salaries).

  • Intellectual Property (IP) – Legal protection for creations like inventions, trademarks, and copyrights.

  • Inventory – The goods a business has on hand to sell.

  • Joint Venture – A partnership where two or more businesses collaborate on a project.

  • Key Performance Indicators (KPIs) – Metrics used to measure a business’s success.

  • Liabilities – Debts or obligations a business owes (loans, accounts payable).

  • Limited Liability Company (LLC) – A hybrid business structure with limited liability and tax benefits.

  • Market Research – The process of gathering information about consumers and competitors.

  • Market Share – The percentage of an industry’s sales that a company holds.

  • Merger – When two companies combine to form a single entity.

  • Net Profit – The amount of money a business makes after all expenses are deducted.

  • Niche Market – A specific, targeted segment of a larger market.

  • Operating Costs – Expenses required to run a business daily.

  • Partnership – A business owned by two or more people.

  • Pitch – A short, persuasive presentation to investors or clients.

  • Price Elasticity – How demand for a product changes in response to price changes.

  • Profit Margin – The percentage of revenue that remains after expenses are deducted.

  • ROI (Return on Investment) – A measure of the profitability of an investment.

  • Scalability – The ability of a business to grow without losing efficiency.

  • Sole Proprietorship – A business owned and operated by one person.

  • Stakeholder – Anyone affected by a business’s success (employees, investors, customers).

  • Supply Chain – The process of producing and delivering a product to consumers.

  • SWOT Analysis – A business tool that examines Strengths, Weaknesses, Opportunities, and Threats.

  • Target Market – The specific group of consumers a business aims to serve.

  • Trademark – Legal protection for a brand name, logo, or slogan.

  • Variable Costs – Costs that change depending on production levels (raw materials, labor).

  • Venture Capital – Investment in startups in exchange for equity.

  • Wholesaler – A business that sells products in bulk to retailers.

  • Working Capital – The money available for a business’s day-to-day operations.

  • Zero-Based Budgeting – A budgeting method where every expense must be justified from zero.

  • Gross Profit – Revenue minus the cost of goods sold (COGS).

  • Guerrilla Marketing – Unconventional, low-cost marketing strategies to attract attention.

  • Inflation – The rate at which prices for goods and services rise over time.

  • Gross profit: is your revenue without subtracting your manufacturing or production expensess.

  • Net profit: is your gross profit minus the cost of all business operations and non-operations and is going to be a much more realistic representation of your company's profits.

  • Internal Audit: evaluates companies internal controls like corporate gov and accounting process (USED BY MANAGEMENT)

  • External Audit: financial review done by independent party not associated with company under audit (USED BY STAKEHOLDERS)

  • R & D records: research and develop process where company gains new knowledge and uses it to improve existing 

  • Gap analysis: way of assessing performance of a business unit to see if its meeting the goals if not steps should be taken.

  • Equity financing: the process of raising capital through the sale of shares (COMMON TYPE = ANGEL INVESTORS)

  • Enterprise risk management (ERM): identifies hazards with company finances, operations and objectives (INCLUDED IN ANNUAL REPORT)

  • Action plan: strategies for reaching business goals 

  • Product line: includes lines width, length and consistency 

  • Best practices: help find and full knowledge gaps, best ways to achieve business goals

  • Crowdfunding: process of raising money online through many small donations from regular people rather than one large investor 

  • Limited Partnership: business arrangement where operations are controlled by one or more general pretenders who legally responsible for losses based on their investment 

  • Venture: risky project or business idea

  • Venture capital: private equity funding generally provides to start ups and early stage companies, financing where the startup offers partial ownership stake in the company for money.

  • Business incubator: workspace, coaching and support services to entrepreneurship and early stage businesses. 

  • Patent: license granted to investor prevents others from utilizing their invention

  • Unicorn: startup company, usually privately held, reaches valuation of over 1 billion.