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CADENA DE ALMACENES (CHAIN STORE) - (MKT)

CAPITAL (CAPITAL)- (ECO)- as a factor of production, all manufactured productive resources such as tools, industrial equipment, structures, and artificial improvements to land. (FIN)- Productive resources that a firm uses to produce goods or services.

CAPITALISMO (CAPITALISM)- (ECO)- A system in which capital is privately owned.

CAPITULO 7 (CHAPTER 7)- (FIN)- Chapter of the Bankruptcy Reform Act of 1978 (US) dealing with liquidations.

CAPITULO 11 (CHAPTER 11)- (FIN)- Chapter of the Bankruptcy Reform Act of 1978 (US) that outlines the procedures for reorganizing a failed firm whether its petition for bankruptcy is filed voluntarily or involuntarily.

CARTEL (CARTEL)- (ECO)- A group of firms that acts cooperatively to exercise monopoly power in a market. A formal agreement among firms to set price and/or market shares.

COEFICIENTE DE VARIACION (COEFFICIENT OF VARIATION)- (FIN)- Ratio of the standard deviation of returns to expected returns.

COLUSION (COLLUSION)- (ECO)- An agreement among sellers regarding prices and/or market shares. The agreement may be explicit or tacit.

COMPAŅIA MATRIZ (PARENT COMPANY)- (FIN)- Firm that controls most or all of another corporation's stock.

COMPAŅIAS REGLAMENTADAS (REGULATED COMPANIES)- (ECO)- Companies that cannot change their rates charged to customers without the approval of the appropriate regulatory agency.

COMPETENCIA MONOPOLISTICA (MONOPOLISTIC COMPETITION)- (ECO)- A market structure in which there are many firms producing a strongly differentiates product.

COMPETENCIA PERFECTA (PERFECT COMPETITION)- (ECO)- Form of capitalism in which a large number of small firms sell similar products, buyers and sellers have good information about the market, and entry or exit is easy.

CONCEPTO DE MERCADEO (MARKETING CONCEPT)- (MKT)- Idea that a firm first identifies consumer needs and then produces goods or services that satisfy them.

CONSOLIDACION (CONSOLIDATION)- (FIN)- Event that occurs when two or more corporations combine to create an entirely new corporate entity. 

CONTABILIDAD (ACCOUNTING)- (AC)- Process of collecting, recording, classifying, summarizing, reporting, and analyzing the financial activities of the firms.
 
CONTABLES PRIVADOS (PRIVATE ACCOUNTANTS)- (AC)- Accountants employed within business organizations.
 
CONTRALOR (CONTROLLER)- (FIN)- Member of a business firm who commonly handles accounting activities related to taxes, data processing, and cost and financial accounting.
 
CORRELACION (CORRELATION)- (ECO)- The tendency of two variables (like income and consumption) to move together.
 
CORPORACION MULTINACIONAL (MULTINATIONAL CORPORATION)- (ECO)- Corporation that move resources, goods, services, and skills across national boundaries without regard to the country in which they are headquartered.
 
COSTO DE OPORTUNIDAD (OPPORTUNITY COST)- (ECO)- The cost attributable to doing a thing caused by a foregone opportunities that are sacrificed in order to do this one thing.

COSTO FIJO (FIXED COST)- (ECO)- Cost that do not vary with different levels of output.

COSTO INCREMENTAL (INCREMENTAL COST)- (FIN)- The term which business frequently use instead of "marginal cost".

COSTO MARGINAL (MARGINAL COST)- (ECO)- The rate at which total cost increases as output increases. Alternately, the cost of producing one additional unit of output.

COSTO PROMEDIO FIJO (AVERAGE FIXED COST)- (ECO)- Fixed cost divided by the number of units of output.

COSTO PROMEDIO TOTAL (AVERAGE TOTAL COST)- (ECO)- Total cost divided by the number of units of output.

COSTO TOTAL (TOTAL COST)- (ECO)- Sum of total variable cost plus toal fixed costs.

COSTO VARIABLE PROMEDIO (AVERAGE VARIABLE COST)- (ECO)- Variable cost divided by the number of units produced.

CRECIMIENTO ECONOMICO (ECONOMIC GROWTH)- (ECO)- Increase in a nation's output of goods and services.

CUENTAS POR COBRAR (ACCOUNTS RECEIVABLES)- (AC)- Amounts due from customers.

CUOTAS DE IMPORTACION (IMPORT QUOTAS)- (ECO)- Limit on the quantity of certain goods that can be imported.

CURVA DE DEMANDA (DEMAND CURVE)- (ECO)- A graphical representation of the relationship between the price of a good and the quantity of that good demanded.

CURVA DE INDIFERENCIA (INDIFFERENCE CURVE)- (ECO)- A graphical representation of an indifference set.

CURVA DE OFERTA (SUPPLY CURVE)- (ECO)- Graph of the relationship between quantity supplied and price.

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