1. Above-the-line promotion – Advertising using mass media (TV, radio, newspapers).
2. Accounts clerk – Office worker who maintains financial records.
3. Acid test ratio (Quick ratio) – Liquidity measure: (Current assets - Stock) / Current liabilities.
4. Adjustments – Changes to accounts, e.g., profits from asset sales.
5. Advertising – Paid communication to promote products via media.
6. Agent/Broker – Intermediary connecting buyers and sellers.
7. Anti-competitive practices – Tactics to restrict competition (e.g., price-fixing).
8. Apprenticeship – Training combining on-the-job experience with education.
9. Arrears – Overdue payments owed by or to a business.
10. Assembly plant – Factory where parts are assembled into finished goods.
11. Assets – Resources owned by a business (e.g., cash, machinery).
12. Assisted areas – Regions receiving government economic support.
13. Audit – Official inspection of financial records for accuracy.
14. Auditing – Thorough accounting accuracy check.
15. Automation – Using machines/computers instead of human labor.
16. Automotive – Relating to motor vehicles.
17. Balance of trade (Visible balance) – Difference between visible exports and imports.
18. Bank overdraft – Short-term borrowing up to an agreed limit.
19. Barriers to entry – Obstacles preventing new firms from entering a market.
20. Batch production – Producing groups of items simultaneously.
21. Below-the-line promotion – Non-media promotions (e.g., discounts, PR).
22. Bid – Offer to buy something (e.g., a business) at a set price.
23. Bonus systems – Extra payments for meeting targets or service.
24. Boston Matrix – Classifies products by market share and growth potential.
25. Break-even chart – Graph showing costs, revenue, and break-even point.
26. Break-even point – Output level where total revenue = total costs.
27. Brownfield sites – Land previously used for urban development.
28. Budget – Financial plan for income and expenditure.
29. Budgetary measures – Government actions to influence the economy.
30. Bulk breaking – Dividing large shipments into smaller quantities for resale.
31. Bulk buying – Purchasing in large quantities for discounts.
32. Business – Organization producing goods/services.
33. Business to Consumers (B2C) – Selling directly to end-users.
34. Capital employed – Total funds invested in a business.
35. Capital – Money invested by owners or shareholders.
36. Capital-intensive production – Relies more on machinery than labor.
37. Cash flow – Movement of money in/out of a business.
38. Cash flow forecast – Predicts future cash inflows/outflows.
39. Cash inflow – Money entering a business.
40. Cash outflow – Money leaving a business.
41. Centralised organisation – Decisions made at the top level.
42. Certificate of Incorporation – Legal document to form a company.
43. Chairperson – Leads meetings or directs an organization.
44. Charities – Non-profits aiding social causes.
45. Closing cash balance – Expected cash remaining at month-end.
46. Commission – Payment based on sales value (often a %).
47. Commodities – Raw materials traded (e.g., oil, wheat).
48. Communication channels – Routes for information flow in a business.
49. Competition-based pricing – Setting prices based on rivals.
50. Computer-Aided Design (CAD) – Using software for product design.
51. Computer-Aided Manufacturing (CAM) – Automating production via computers.
52. Computer Integrated Manufacturing (CIM) – Computers control entire production.
53. Computer Numerically Controlled Machines (CNCs) – Machines following computer instructions.
54. Consumer cooperative – Business owned by its customers.
55. Consumer goods – Products for personal use (not businesses).
56. Consumer panels – Groups providing product feedback over time.
57. Contracts of employment – Legal agreements between employer/employee.
58. Cooperative – Business owned and run by its members.
59. Cost-plus pricing – Adding a markup to production costs.
60. Costs – Expenses incurred in running a business.
61. Coupons – Vouchers offering discounts or free gifts.
62. Crowdfunding – Raising capital from many small investors online.
63. Currency reserves – Foreign currency held by a country.
64. Current assets – Assets convertible to cash within a year.
65. Current liabilities – Debts due within a year.
66. Current ratio – Liquidity measure: Current assets ÷ Current liabilities.
67. De-industrialisation – Decline in manufacturing activity.
68. Debenture – Long-term loan secured against assets.
69. Decentralised organisation – Decision-making spread across levels.
70. Deed of partnership – Legal agreement between partners.
71. Demographic segmentation – Dividing markets by age, gender, income.
72. Design brief – Instructions for a new product’s features.
73. Destroyer/Predatory pricing – Selling below cost to eliminate rivals.
74. Direct mail – Advertising sent via postal mail.
75. Direct selling – Selling products straight to consumers.
76. Diseconomies of scale – Rising average costs due to excessive growth.
77. Distributed profit – Profits paid to business owners.
78. Distribution channel – Path from producer to consumer.
79. Diversify – Expanding into new products/markets.
80. Dividends – Share of profits paid to shareholders.
81. Division of labour – Specializing in specific tasks.
82. Downsizing – Reducing workforce/capacity.
83. Downturn – Period of declining business activity.
84. Downward communication – Messages from top to lower levels.
85. Drawings – Owner’s personal withdrawals from the business.
86. Dumping – Selling goods abroad below cost.
87. E-commerce (E-tailing) – Selling goods/services online.
88. Early adopters – Customers who buy new products first.
89. Economies of scale – Cost advantages from large-scale production.
90. Emerging economies – Rapidly growing but risky markets (e.g., Brazil).
91. Employment tribunal – Court resolving employer-employee disputes.
92. Enterprise – Entrepreneurial activity.
93. Entrepreneur – Person who starts/runs a business, taking risks.
94. Exchange rate – Value of one currency against another.
95. Excise duties – Taxes on specific goods (e.g., alcohol, tobacco).
96. Executives – Senior managers making key decisions.
97. Exports – Goods/services sold overseas.
98. Exposure – Advertising/publicity for a product.
99. Extension strategies – Methods to prolong a product’s life cycle.
100. External communication – Business messaging to outsiders (e.g., customers).
101. External economies of scale – Cost benefits that all firms in an industry enjoy when the industry expands
102. External finance – Funding obtained from outside the business (e.g., loans, investors)
103. External recruitment – Hiring employees from outside the company
104. Extraction industries – Industries that obtain raw materials from the earth (mining, drilling, etc.)
105. Factors of production – Economic resources: land, labor, capital and enterprise
106. Finance cost – Interest paid on loans and borrowings
107. Finance income – Interest received on deposits/investments
108. Financial return – Monetary gain from an investment
109. Finite – Having limits (e.g., finite resources)
110. Fiscal policy – Government use of taxation and spending to influence the economy
111. Fixed assets – Long-term resources (property, equipment, etc.)
112. Fixed capital – Machinery/tools used in production
113. Fixed costs – Costs that don’t vary with output (rent, salaries)
114. Flexitime – Flexible working hours within set limits
115. Flotation – Process of a company going public (issuing shares)
116. Flow production – Continuous, large-scale manufacturing process
117. Formal communication – Official communication channels (reports, meetings)
118. Formal organisation – Structured business hierarchy (org chart)
119. Franchise – Business model where operators trade under a brand name
120. Free trade – International trade without restrictions
121. Fringe benefits – Non-wage perks (company car, health insurance)
122. FTSE 100 – UK stock market index of top 100 companies
123. Globalisation – Growing integration of world economies
124. Goods – Physical products (e.g., phones, clothing)
125. Goodwill – Intangible asset representing brand reputation
126. Greenfield sites – Previously undeveloped land for new projects
127. Gross pay – Salary before deductions
128. Gross profit – Sales revenue minus cost of sales
129. Gross profit margin – Gross profit as percentage of turnover
130. Hire purchase – Buying goods with a loan, paying in installments
131. Horizontal communication – Communication between same-level employees
132. Hostile takeover – Acquisition opposed by target company’s management
133. Human capital – Employees’ skills and knowledge
134. Human resources – Department managing personnel
135. Hygiene factors (Herzberg’s) – Workplace factors preventing dissatisfaction
136. Imports – Goods/services bought from overseas
137. Incorporated – Business with separate legal identity from owners
138. Induction training – Training for new employees
139. Infant industries – New industries needing protection
140. Infinite – Without limits (opposite of finite)
141. Informal communication – Unofficial communication (gossip, chats)
142. Infrastructure – Basic physical systems (roads, utilities)
143. Innovator – Person who introduces new ideas
144. Insolvent – Unable to pay debts
145. Instalment – Partial payment of a debt
146. Intellectual property – Protectable creative/commercial ideas
147. Interest – Cost of borrowing/reward for saving
148. Intermediary – Middleman between buyers/sellers
149. Internal communication – Communication within a business
150. Internal economies of scale – Cost benefits from business expansion
151. Internal finance – Funds generated from within the business (retained profits)
152. Internal recruitment – Hiring employees from within the company
153. Inventory – Stock of goods/materials held by a business
154. Invisible trade – Trade in services (banking, insurance) rather than goods
155. Issue (shares) – Offering new company shares for sale
156. Job enrichment – Making jobs more challenging/fulfilling
157. Job production – Custom production of single, unique items
158. Job satisfaction – Employee contentment with their work
159. Just-in-time production – Manufacturing system minimizing stock holdings
160. Kaizen – Japanese philosophy of continuous improvement
161. Labour – Human workforce/employees
162. Labour productivity – Output per worker in given time
163. Labour-intensive production – Production relying more on workers than machines
164. Large business – Company employing 250+ people
165. Lay off (staff) – Making employees redundant
166. Lean production – Approach minimizing resource waste
167. Liabilities – Business debts/obligations
168. Limited companies – Businesses with separate legal identity
169. Limited liability – Owner’s responsibility limited to investment
170. Limited partnership – Partnership with some non-active investors
171. Liquid – Asset easily convertible to cash
172. Liquidity – Ease of converting assets to cash
173. Livelihood – Means of earning a living
174. Long-term finance – Borrowing for >1 year (loans, mortgages)
175. Loss leader – Product sold below cost to attract customers
176. Margin of safety – Output above break-even point
177. Mark-up – Amount added to costs for profit
178. Market analysis – Study of market characteristics/trends
179. Market orientation – Business focus on customer needs
180. Market research – Gathering/analyzing market information
181. Market segments – Distinct groups within a market
182. Market – System for buyer-seller exchange
183. Market share – Company’s portion of total market sales
184. Marketing – Identifying/satisfying customer needs profitably
185. Marketing mix (4Ps) – Product, Price, Place, Promotion
186. Maslow’s hierarchy of needs – Theory of human motivation
187. Mass markets – Large markets for widely-appealing products
188. Merchandise – Goods available for sale
189. Merchandising – Product display/presentation strategies
190. Merger – Combining two businesses into one
191. Minimum wage – Lowest legal hourly pay rate
192. Monetary policy – Central bank control of money supply/interest rates
193. Monetary system – Country’s currency/control mechanisms
194. Mortgage – Long-term property loan
195. Motivators (Herzberg’s) – Workplace factors creating satisfaction
196. Multinational company – Business operating in multiple countries
197. Natural monopoly – Industry most efficient with single supplier
198. Needs – Basic human requirements
199. Net assets – Total assets minus total liabilities
200. Net cash flow – Difference between cash inflows/outflows
201. Net current assets – Current assets minus current liabilities (working capital)
202. Net pay – Take-home pay after deductions (tax, pensions)
203. Niche market – Small, specialized market segment
204. Non-current assets – Long-term resources (property, machinery)
205. Non-current liabilities – Debts due after 1 year (long-term loans)
206. Normal profit – Minimum profit needed to keep owners invested
207. Objectives – Specific, measurable business goals
208. Off-the-job training – Training conducted outside the workplace
209. Ombudsman – Official who investigates complaints (e.g., banking)
210. On-the-job training – Learning while performing work tasks
211. Operating profit – Gross profit minus expenses
212. Operating profit margin – Operating profit as % of turnover
213. Organisation – Structured group (business, club) with a purpose
214. Organisational chart – Diagram of job roles/hierarchy
215. Outcompeted – Surpassed by rivals in performance
216. Output – Quantity of goods/services produced
217. Outsourcing – Contracting work to external providers
218. Overdue – Payment not made by the due date
219. Overheads – Ongoing business expenses (rent, utilities)
220. Overtime – Extra hours worked, paid at a higher rate
221. Overtrading – Expanding faster than cash flow allows
222. Partnership – Business owned by 2–20 people
223. Patents – Legal protection for inventions
224. Payroll officer – Manages employee wages/tax
225. Penetration pricing – Low initial price to enter market
226. Performance-related pay – Bonuses tied to targets
227. Pharmaceutical – Relating to medicinal drugs
228. Piece rate – Pay based on units produced
229. Portfolio – Range of products/investments
230. Predator – Company aggressively targeting others
231. Premises – Buildings/land used by a business
232. Primary research – New data collection (surveys, interviews)
233. Primary sector – Industries extracting raw materials
234. Private limited company (Ltd) – Incorporated business with shareholders
235. Private sector – Businesses owned by individuals/groups
236. Privatisation – Transfer of public assets to private owners
237. Process production – Continuous manufacturing system
238. Producer goods – Products made for other businesses
239. Product development – Creating/improving products
240. Product life cycle – Stages from launch to decline
241. Product orientation – Focus on product features over customer needs
242. Product portfolio – Range of products a business offers
243. Product positioning – How customers perceive a product vs. rivals
244. Production – Process of converting inputs to outputs
245. Productivity – Output per unit of input (e.g., labor)
246. Profit maximisation – Aiming for highest possible profit
247. Profit – Revenue minus total costs
248. Profit satisficing – Accepting “enough” profit to satisfy owners
249. Prospectus – Document inviting public to buy shares
250. Protectionism – Policies restricting imports to protect domestic firms
251. Public corporations – State-owned business organizations
252. Public limited company (PLC) – Company with publicly traded shares
253. Public relations (PR) – Managing a company’s public image
254. Public sector – Organizations owned by the government
255. Qualitative data – Non-numerical information (opinions, feedback)
256. Quality – Features that meet customer needs/standards
257. Quality assurance – Processes ensuring consistent quality
258. Quality circles – Employee groups solving work-related problems
259. Quality control – Checking products meet set standards
260. Quantitative data – Numerical information (sales figures, surveys)
261. Quota – Import/export limit set by governments
262. Ratio analysis – Comparing financial figures to assess performance
263. Redeployment – Moving employees to different roles/departments
264. Regulatory control – Government rules overseeing business activities
265. Remuneration – Total compensation for employees (salary + benefits)
266. Repatriation (of profit) – Sending foreign earnings back to the home country
267. Repossess – Taking back goods due to non-payment
268. Retail cooperative – Retailer-owned cooperative for bulk purchasing
269. Retailers – Businesses selling directly to consumers
270. Retained profit – Earnings reinvested in the business
271. Return on Capital Employed (ROCE) – Profit as % of capital invested
272. Revenue – Income from sales before costs are deducted
273. Rights issue – Offering new shares to existing shareholders at a discount
274. Salary – Fixed regular pay (usually annual/monthly)
275. Sample – Small group representing a larger market in research
276. Saturate (market) – Over-supply leading to no growth potential
277. Scale – Size/scope of business operations
278. Scarce – Limited resources in high demand
279. Secondary research – Using existing data (reports, studies)
280. Secondary sector – Industries manufacturing finished goods
281. Services – Intangible products (banking, education)
282. Shareholders – Owners of a company’s shares
283. Short-term finance – Borrowing repaid within 1 year (e.g., overdraft)
284. Skimming (or creaming) – High initial prices later lowered
285. Small business – Employs fewer than 50 people
286. Social enterprise – Business prioritizing social/environmental goals
287. Social security payments – Government welfare support
288. Socio-economic groups – Population divided by income/occupation
289. Sole trader (sole proprietor) – Business owned by one person
290. Span of control – Number of subordinates a manager oversees
291. Stakeholder – Anyone with an interest in a business
292. Statement of comprehensive income – Shows income/expenses (profit & loss)
293. Statement of financial position – Summary of assets/liabilities (balance sheet)
294. Stock market – Marketplace for buying/selling shares
295. Stockpile – Large reserve of goods kept for future use
296. Subscription pricing – Recurring payments for continued access
297. Subsidise – Financial support (often government-funded)
298. Subsidy – Government payment to support industries
299. Surplus – Excess supply/revenue over needs
300. Sustainable development – Growth that doesn’t compromise future resources
301. Tailor-made – Products/services customized for specific needs
302. Tariff – Tax imposed on imported goods
303. Tax allowances – Portion of income not subject to taxation
304. Tertiary sector – Service-based industries
305. Time rate – Payment based on hours worked
306. Total costs – Sum of fixed and variable costs
307. Total Quality Management (TQM) – Organization-wide quality focus
308. Total revenue – Income from all sales (Price × Quantity sold)
309. Trade barriers – Restrictions limiting international trade
310. Trade bloc – Group of countries with reduced trade barriers
311. Trade payables – Amounts owed to suppliers (accounts payable)
312. Trade receivables – Amounts owed by customers (accounts receivable)
313. Trade unions – Organizations representing workers’ interests
314. Training – Developing employee skills/knowledge
315. Transactions – Business exchanges (buying/selling)
316. Undercapitalised – Business started with insufficient funding
317. Unfair dismissal – Illegal termination of employment
318. Unincorporated businesses – No legal separation between owner and business
319. Unique Selling Point (USP) – Distinctive feature differentiating a product
320. Unlimited liability – Owner personally responsible for all business debts
321. Untapped – Potential market/resources not yet utilized
322. Upward communication – Feedback from lower to higher organizational levels
323. Urbanisation – Population shift from rural to urban areas
324. Variable costs – Expenses that change with production levels
325. Venture capitalists – Investors providing capital to high-risk startups
326. Ventures – New business projects involving risk
327. Viability studies – Analysis of a project’s feasibility
328. Viral advertising – Marketing spread rapidly through social sharing
329. Visible trade – International exchange of physical goods
330. Wants – Desires beyond basic needs
331. Wholesalers – Businesses selling large quantities to retailers
332. Worker cooperative – Business owned and managed by its employees