A substance that won’t effect the whole body but will attack an organ or body system.

The money amount that a company can pay off for expenses and not compromise the revenue earned.

The amount of money needed by a business to maintain its normal operations.

The amount of money wanted by a company to be able to pay out dividends to its investors.

The particular segment of the market that is the focus for a marketing campaign.

Selection of customers by a business wishing to sell services or products. Use market segments and choosing which ones to target.

A method of product costing where the final cost has been determined after analyzing the market and designing the product to meet demands. See target cost.

The prospective holders of policies that are divided by age, race, sex and other demographic factors.

A plan combining a benefit plan and a contribution plan.

A rate that is derived from data in a tariff of rates such as rating tables and schedules.

An investor’s or analyst’s opinion about a security’s future price that will be offered for the next 12 months.

Way a marketer identifies profitable areas to place a new service or product.

Situation where import duties on components are lowest and then they increase towards the finished goods. See tariff anomaly.

The calendar date when a goal or project is to be started. The date is initially an estimate that adjusts as the day nears for the launch of the new endeavor.

1. Contracting. Final cost that is agreed on. 2. Costing. Final cost of a service or product that needs to be achieved to generate desired sales revenue and income. See target costing.

The list of prices, rates and charges that have ben arranged in some sort of order and are published. See import tariff schedule and shipping tariff schedule.

The lawful tax liability minimization that occurs from a sound financial plan. Tax avoidance is legal but tax evasion is not.

The essential and smallest part of a job that is a unit of work differentiating from other parts of the project.

The proof of payment of taxes due on a property or income that is official.

Survey of Japanese businesses done 4 times each year by the Bank of Japan.