The business administration field consists of a lot of sub-fields as economics, psychology, administration which can get messy. This glossary will help you understand field-specific terms and the link between them.
Accrual
The accounting process of recognizing revenue earned or expenses incurred in a specific period, regardless of when cash actually changes hands
en: Comptabilisation
Amortization
The process of spreading the cost of an intangible asset over its useful life or gradually paying off a loan principal through regular, periodic payments.
en: Amortissement
Assets
A resource with economic value that an individual, corporation, or country owns or controls with the expectation that it will provide future benefits.
en: Actifs
Data breach
A security incident where unauthorized individuals gain access to confidential, sensitive, or personal information—such as social security numbers, financial records, or medical data—by stealing, viewing, or using it without permission.
en: Violation de données
Depreciation
The gradual decrease in the value of a tangible asset (such as machinery, vehicles, or buildings) over time due to wear and tear, age, or obsolescence.
en: Dépréciation
Encryption
The process of converting information into an unreadable, scrambled code to prevent unauthorized access, ensuring data confidentiality and security
en: Cryptage
Franchise
A business model where an established company licenses its brand, products, and operational systems to an independent operator in exchange for initial fees and ongoing royalties.
en: Franchise
Greedflation
The concept that corporations are driving inflation by raising prices excessively—beyond their actual increased costs—to boost profit margins.
en: Avidité de l'inflation
Gross margin
A profitability metric that shows the percentage of revenue a company retains after subtracting the direct costs of producing goods or services.
en: Marge brute
Leverage
The use of borrowed funds to amplify potential returns on an investment, or the strategic application of resources to increase influence and achieve better results.
en: Effet de levier
Liabilities
Financial debts or legal obligations that a person or business owes to another party, representing future sacrifices of economic benefits (such as money, goods, or services).
en: Passif
Segmentation
The process of dividing a broad, diverse entity—such as a market, audience, or data set—into smaller, distinct subgroups or segments based on shared characteristics, behaviors, or traits.
en: Segmentation
Shareholder
An individual, company, or institution that owns at least one share of a company's stock, making them a part-owner of the business.
en: Actionnaire
Solvency
The ability of a company, individual, or entity to meet its long-term financial obligations and debts.
en: Solvabilité
Stakeholder
Any individual, group, or organization that can affect, be affected by, or perceive itself to be affected by a decision, activity, or outcome of a project or business venture.