Thursday, 25 April 2024, 10:10 AM
Site: Bcom International Supply Chain Management
Course: Bcom International Supply Chain Management (IMM)
Glossary: SCS Glossary
C

Capital

Capital refers to goods / equipment used in the production of other goods, example machinery.

Capital Formation

Capital formation is the process of investing in capital equipment.

Capital Goods

Capital goods are goods used in the production of consumer goods, example machinery.

Capital Intensive Production

Capital intensive production refers to companies that use more capital equipment than labour, example automation.

Capitalisation Structure

Way of funding operations and growth by using different sources of funds, e.g. equity, debt or preference share capital.

Carriage on Purchases

Carriage on purchases – cost of transporting goods purchased to the business premises.eg freight in and railage in

Carrying Cost

In marketing, carrying cost, carrying cost of inventory or holding cost refers to the total cost of holding inventory. This includes warehousing costs such as rent, utilities and salaries, financial costs such as opportunity cost, and inventory costs related to perishability, shrinkage and insurance.

Cash Budget

Used to facilitate the planning and control of cash.

Cash Cycle

The flow of cash begins with the payment for raw materials and ends with receipt of cash on goods sold.

Cash Flow

The total amount of money being transferred into and out of a business, especially as affecting liquidity.