For Sairan

TRANSLATION

· Venture capital: Investment made by specialist funds to finance the launch,early development or expansion of a private company

· Variable cost: cost that vary directly in proportion to out put

· Zero budgeting: Budgeting method for a corporation or government in which all expenditures must be justified each year, not just amounts in excess of the previous year

· Ordinary share capital: shares issued by a company entitling their holders to a dividend according to the profits of the company and to a claim on net assets

· Safety margin: Excess of actual sales over break-even sales

· Sale and leaseback: Arrangement in which one party sells a property to a buyer and the buyer immediately leases the property back to the seller. This arrangement allows the initial buyer to make full use of the asset while not having capital tied up in the asset. Leasebacks sometimes provide tax benefits. also called leaseback.

· Working capital: Current assets minus current liabilities. Working capital measures how much in liquid assets a company has available to build its business. The number can be positive or negative, depending on how much debt the company is carrying. In general, companies that have a lot of working capital will be more successful since they can expand and improve their operations. Companies with negative working capital may lack the funds necessary for growth. also called net current assets or current capital.

- Sampling :to choose using one of the methods available.

- Secondary Research : Data such as sales records, market analyses and other reports that were created for a separate purpose but which can be used for market research

-Statistical significance :

there is statistical evidence that there is a difference; it does not mean the difference is necessarily large, important, or significant in the common meaning of the word.

- Unique Selling Proposition (also Unique Selling Point) is a marketing concept that was first proposed as a theory to explain a pattern among successful advertising campaigns of the early 1940s. It states that such campaigns made unique propositions to the customer and that this convinced them to switch brands. The term was invented by Rosser Reeves of Ted Bates & Company. Today the term is used in other fields or just casually to refer to any aspect of an object that differentiates it from similar objects.

Today, a number of businesses and corporations currently use USPs as a basis for their marketing campaigns.

-Break-even Chart : A graphical tool showing the total variable cost and fixed cost curve along with the total revenue curve. The point of intersection is defined as the break-even point, i.e., the point at which total revenues exactly equal total costs.

- Break-even point : The level of production or the volume of sales at which operations are neither profitable nor unprofitable. The break-even point is the intersection of the total revenue and total cost curves.