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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

A
Absenteeism
Absorbed overhead
ACAS
Access control list 
Access rights 
Accountability/responsibility matrix
Accounts payable
Accounts receivable
Acquisition 
Acquisition evaluation
Action planning
Active listening
Activity-based costing (ABC) 
Activity-based management (ABM)
Advanced planning and scheduling software
Advertising networks 
Advisory Conciliation and Arbitration Service (ACAS)
Affiliate programme
Affiliates 
Affinity/KJ diagram (Jiro Kawakita)
Affirmative action (US)
After-sales service
Aggregate planning
Aggregation 
Aktiengesellschaft (Germany)
All-channel sales 
Alternative work arrangements
American Arbitration Association (AAA)
Angel investor
Applet
Application
Application hosting
Application program interface
Application service provider (ASP)
APS
Arbitration
Argenti's failure model
Articles of association
Assertiveness
Asset management
Authentication
Authorization
Automated purchasing system
Automated response (auto response)
Autonomy

B
Backflush costing
Bad debt
Balanced scorecard
Bandwidth
Banner advertising 
Basic hours
Behavioural theory
Behaviourally anchored rating scales (BARS)
Belbin, Dr Meredith
Benchmarking
Benefits administration
Bias
Biometrics
Bonuses
Boston Growth Matrix
Bottleneck
Bottom-up planning
Brainstorming
Breakeven analysis and the breakeven point
Budgetary control
Bureaucracy
Burnout
Burn rate
Business administration
Business ethics
Business intelligence
Business practices model
Business-to-business (b2b)
Business-to-consumer (b2c) 
Business-to-distributor (b2d) 
Business-to-government (b2g)

C
Call centre
Capacity 
Capacity management
Capacity requirements planning (CRP)
Capital employed
Carrying value
Cash flow
Cash operating cycle
Casual labour
Category management
Centralization
Certificate authority 
Certificate of incorporation
Chain of command
Challenge-handshake authentication protocol (chap) 
Change management
Clicks-and-mortar 
Clickstream
Click through rate 
Closed shop
CoBAM 
Collaborative commerce (c-commerce) 
Collaborative filtering 
Communication barrier
Communication channels
Communication methods
Communication standards
Community relations
Competency centre
Competitive intelligence 
Competitive orientation
Competitive pricing
Competitive strategy
Competitor Profile Analysis
Computer-aided design (CAD)
Computer-aided engineering (CAE) 
Computer-aided inspection (CAI)
Computer-aided manufacturing (CAM) 
Confederation of British Industry (CBI)
Consolidation
Consultant
Consultation
Consumer profiling
Consumer protection
Consumer research
Consumerism
Consumer-to-business (c2b)
Contact manager
Content management system (CMS)
Contingent workforce
Continuous improvement
Continuous professional development (CPD)
Contribution
Cookie 
Corporate culture
Corporate identity
Corporate image
Corporation (US)
Cost centre
Counselling
Cracker 
Crash
Crash time
Credit control
Creditor
Crisis management
Critical chain
Critical incident
Critical path analysis
Critical success factors (CSFs)
Cross-channel marketing 
Cross-functional team
Cumulative average time taken (CATT)
Customer charter
Customer information control systems (CICS) 
Customer interaction centers (CICs) 
Customer profitability analysis (CPA)
Customer relationship management (CRM) 
Customer relationship marketing 
Customer satisfaction
Customer service
Customer support/customer support real-time
Cyberfraud 
Cybersquatting 

D
Data cleaning services
Data protection
Database management system (DBMS) 
Debenture
Debt
Debtor
Decentralization
Decision support system
Decision-making units (DMUs)
Denial of service (DOS) attack 
Departmentalization
Depreciation
Deskilling
Digital certificate 
Digital employment advertising 
Digital or electronic cash 
Digital shopping companions 
Digital signature 
Direct channel
Direct cost
Direct labour
Direct response
Disciplinary procedures
Diseconomies of scale
Disintermediation 
Dispute resolution
Disruptive technology 
Distance learning 
Distribution
Diversification
Division of labour
Document exchange service 
Document management 
Dot-commercial 
Dumping
Dupont formula

E
Earnings per share
E-business
E-commerce 
E-community
Economic order quantity (EOQ)
Economies of scale
E-distribution 
Effective capacity
Efficiency
Eingetragener vereim (Germany)
E-lancers 
E-learning
Elective resolution
Electronic bill presentment and payment (EBPP) 
Electronic communications networks (ECNs) 
Electronic Data Interchange (EDI)
Electronic human resources (e-HR)
Electronic marketplace
Electronic payment systems 
Electronic point of sale (EPOS)
Electronic ticketing 
Electronic wallet 
Email 
Email encryption software
Email marketing 
E-market
Employee self-service (ESS)
Employee turnover
Empowerment
Encryption 
End-user
Enterprise engineering (EE)
Enterprise performance management (EPM)
Enterprise resource planning (ERP) 
Enterprise unipersonnell à responsabilité limitée (France)
Entrepreneur
E-procurement 
Equal opportunities
E-recruitment
Ergonomics 
Evaluated receipt settlement (ERS)
Expectancy theory
External service provider (ESP)

F
Fayol, Henri
Feedback loop
Fiedler contingency model
Filter 
Firewall 
First-in, first-out (FIFO)
First-mover advantage 
Five Forces (SLEPT/PEST/STEEPLE)
Fixed budget
Fixed cost
Flat structure
Flexible budget
Focus group
Forecast
Formal group
Formal network
Formalization
Franchise
Free-pricing model 
Freezing/unfreezing
Fulfillment 
Full-time equivalent (FTE)
Functional structures

G
Gaap
Gantt chart
Gap analysis
General ledger
General meeting
Gesellschaft burgerlichem rechts (Germany)
Gesellschaft mit besschränkter haftung (Germany)
Goal conguence
Going concern
Gomei kaisha
Goodwill
Goshi kaisha
Grievance procedures
Gross profit
Group demography
Group think
Guarantor
Guerrilla marketing

H
Hacker 
Health and safety
Hierarchical structure
Home networking 
Horizontal integration
Human capital management (HCM)
Human resource management system (HRMS)

I
Idle time
Inc. (US)
Incentives
Incubator
Independent variable
Index-linked
Indirect costs
Indirect hours
Indirect labour
Industrial action
Industrial relations
Infomediary 
Informal group
Informal network
Initial public offering (IPO) 
Insolvency juristiction
Institutional investor
Instrument of transfer
Integrated services digital network (ISDN) 
Interactive marketing 
Inter-group development
Internal development
Internet business services (IBS) 
Internet message access protocol (IMAP) 
Internet protocol (IP) 
Internet service provider (ISP) 
Internet telephony 
Interoperability 
Intranet
Intrapreneur 
Inventory
Investor relations (IR) 
Invoice or bill presentation 
IP address
ISO 9000
ISO 14001

J
Job costing
Job description
Job design
Job enlargement
Job enrichment
Job evaluation
Job rotation
Job satisfaction
Job sharing
Job specification
Job ticket
Joint venture
Just-in-time (JIT)

K
Kabushiki Kaishi (Japan)
Kaizen
Knowledge management 
Kommanditgesellschaft (Germany)
Kommanditgesellschaft auf aktien (Germany)

L
Last-in, first-out (LIFO)
Lead time
Learning curve
Learning environment
Lease
Lewin, Kurt
Liability
Limited company
Limited liability company (US)
Limited liability partnership (UK)
Line authority
Liquidation
Local area network (LAN) 

M
m2m 
Macro-marketing 
Management accounting
Management board
Management by exception
Management by objectives
Management buy-out
Management by walking about (MBWA)
Management control
Management information system (MIS)
Manufacturing resource planning (MRP2)
Margin
Margin of safety
Market research
Market segmentation
Market share
Marketing research
Markup
Maslow, Abraham
Master budget
Matrix structure
McGregor, Douglas
M-commerce
Meetings
Memorandum of association
Merchant services 
Micromarketing 
Micro-payment 
Minority shareholder
Misfeasance
Mission statement
Mortgage
Motivation
Multi-skilling

N
NA (national association) (US)
Negotiation
Net present value (NPV)
Netsourcing 
Networking
Non-financial performance indicators (NFPIS)
Non-financial performance measures
Non-profit corporation (US)

O
Offene handels gesellschaft (Germany)
Offsite storage 
Ombudsmen
One-click shopping 
On-line analytical processing (OLAP) 
On-line banking 
On-line bill payment 
On-line brokers 
On-line conference calls 
On-line parts purchasing systems 
On-line profiling 
On-line transaction processing (OLTP) 
Operating profit
Operational resource management (ORM)
Operations management
Opportunity cost
Ordinary share
Organizational culture
Organizational development (OD)
Organizational effectiveness
Organizational mapping
Organizational procedures
Organizational structure
Outcome measure
Output measure
Outsourcing
Outworker
Overhead
Overtrading

P
Pareto Principle
Partnership
Partnership agreement
Passing off
Password authentication procedure 
Payback
Payment processing 
Payment systems 
Payroll processing 
Performance appraisal/evaluation/review
Performance gap
Performance goal
Performance indicator
Performance management
Performance measurement
Permission marketing 
Personal development plan
Personal digital assistants (PDAs) 
Personal information management (PIM) 
Personalization 
Personnel specification
PEST analysis
Piecework
Portal 
Portfolio analysis
Preference share
Press releases
Private limited company
Privatization
Process characterisation model (PCM)
Process management
Process mapping
Process paradox
Process planning
Procurement
Product life cycle
Production scheduling
Productivity
Professional services administration (PSA)
Profit centre
Profit sharing
Project accounting (PA)
Project management
Project planning
Project portfolio management (PPM)
Pty (South Africa, Australia)
Public key encryption 
Public limited company
Public relations
Purchasing systems 
Pure play 

Q
Quality assurance
Quality circle
Quality control
Quality of service (QOS)

R
Real-time marketing 
Real-time pricing 
Receiver
Referrers 
Registrar of companies
Relationship marketing
Relocation
Remote sales force applications 
Report format
Request for comments (RFC)
Request for information (RFI)
Request for proposal (RFP)
Request for quote (RFQ)
Responsibility centre
Restructuring
Return on capital employed (ROCE)
Return on investment (ROI)
Routers

S
Sale and leaseback
Satisficing
Scalability
Search engine
Secure electronic transaction (SET) 
Secure multipurpose internet mail extension (s/mime) 
Security software 
Servers 
Shared services
Shareholder
Shopping bots 
Shopping cart software
Short message service (SMS) 
Simple mail transfer protocol (SMTP) 
Smartcard 
Société à responsabilité limitée (France)
Société anonyme (France)
Société civile (France)
Société en nom collectif (France)
Société en participation (France)
Sole proprietor (US)
Sole trader
Span of control
Spin-off 
Spin-out
Stakeholder
Standardization
Startup
Stickiness
Stock option scheme
Strategic architecture
Strategic business unit (SBU)
Strategic fit
Strategic plan
Subculture
Superfine market segmentation 
Supply chain
Supply chain management 
Support vendors
SWOT analysis
Symbiosis
Synergy
Systems integrator (SI)

T
Tangible asset
TCP/IP
Tender
Time and attendance (T and A)
Top-down planning
Tort
Total quality control (TQC)
Total quality management (TQM)
Total time taken (TTT)
Trade unions
Trait theory
Transfer pricing
Transformational change
Transitional change
Transmission control protocol (TCP)
Travel and expense (T and E)
Treasury management
Turnover

U
Unique selling point (USP)
Unity of command
Utilization

V
Value added
Value chain
Value chain management 
Values
Variable costs
Variance
Vendor-managed inventory (VMI)
Venture capitalist (VC) 
Vertical hub 
Vertical integration
Viral marketing 
Virtual CEO 
Virtual private network (VPN) 
Virtual supply networks (VSNs) 
Vroom, Victor

W
Web marketplaces 
Web presentations 
Web promotion 
Weber, Max
Whistle blowing
Winding up
Wireless application protocol (WAP) 
Work centre
Work in process/progress (WIP)
Work measurement
Work sampling
Work station
Worker directors
Workflow
Workforce agility 
Workforce analytics
Working capital
Working conditions
Works council
Workteam
Written down value

X Y Z
Yugen Kaisha
Zero-based budgeting (ZBB)
Zero defects