Corporative Identity Concept: Corporative Identity (or Organizational Identity) corresponds to a group of characteristics, values…

Corporative Image Concept: Corporative image (in some way coincident with the positioning concept) corresponds to the perception or psychological…

Cost Leadership Concept: Cost leadership corresponds to one of the generic strategies described by Michael E. Porter…

The cost method is a method of accounting for an investment whereby the investment is recognised at cost. The investor recognises income from the investment only to the extent that the investor receives distributions from accumulated profits of the investee arising after the date of acquisition. Distributions received in excess of such profits are regarded […]

Costs Centre Concept: A Costs Centre is a company’s unit (a section, department, person or process) with direct costs…

The costs of conversion of inventories include costs directly related to the units of production, such as direct labour. They also include a systematic allocation of fixed and variable production overheads that are incurred in converting materials into finished goods. Fixed production overheads are those indirect costs of production that remain relatively constant regardless of […]

According to the International Accounting Standards, costs of disposal are incremental costs directly attributable to the disposal of an asset or cash-generating unit, excluding finance costs and income tax expense.

Cravens Model Concept: Cravens Model consists on a marketing strategy mold that makes a connection between the marketing…

Crawford Free Writing Technique Concept: Crawford Free Writing Technique is a decision taking method similar to Nominal Group Technique…

Critical Success Factors Concept: Critical Success Factors are the variables that provide more value to the clients and that better differentiate the…