Category: R

A ratio that measures a firm profitability.

1. The adjustment up of currency value in respect to another currency value or exchange rate. 2. The adjustment up of the book value of assets.

Also called competitive marketing. A proactive approach that can be intensive for procurement og items.

An arrangement in credit where the interest and credit limit is periodically renegotiated.

Isolating a project so it is protected from outside risks.

The description of effects that might occur under assumptions of the planand its impact on resources that support the plan.

An evaluationof the possibility and magnitude of a risk.

A method of risk management where risk is distributed evenly among all participants.

A major city tour by the team of management and the underwriters of an IPO prior to the offering date that is designed to garner interest for the investment.

The average value or count of an inventory based on the same period, usually the previous year.

The technique based on a series of ink blot shapes used to assess personality.

Usually a small scale activity to keep a piece of machinery or equipment in good working order.

1. The time needed to finish one run. 2. The period time that an item is worked on.

Printed list of rates charged by print and broadcast media. Rate cards are for direction only because the tangible charges vary greatly according to the bartering power of the promoter.

The amount of time that a piece of equipment, a machine or an appliance is expected to last as stated by the manufacturer depending on specific patterns and conditions of use.

Raw materials are basic substances found in their natural, modified, or semi processed state, used as an input to a production process for subsequent modification or transformation into a finished good.

Ready, willing, and able defines persons who are legally and financially able to complete any type of transaction. Authorization and approval are not necessary from any other persons or parties.

Accounting idea that any change in the market value of an asset or liability is not recognized as a profit or loss until the asset is sold or the liability discharged.

The advertising effect of print media when a subject is asked if he or she remembers any of the advertising messages. Prompted recollection is aided recall, unprompted is called unaided recall.

Ingredients or components with their relative proportions and the method of processing to create a manufactured good or product.