V
value-added tax (VAT)
A transactional consumption tax charged on most public and private consumption.
variable cost
An operating cost that varies directly with production volume; for example materials consumed, direct labor, sales commissions.
variable trade fund
The sum of performance allowances and forward buy allowances.
VAT
See
value-added tax
.
vendor
A person or company that supplies materials or services to another person or company.
vendor cost change
See
manufacturer cost change
.
vendor days credit
The number of days extended to the customer before payment is due.
vertical service provider
An industry-focused application service provider.
vignette tax
A fixed-fee tax on a product that does not represent a proportional amount of the product price.
volume
The number of units sold for a particular SKU.
volume difference
The difference between the initial and the optimal volume or predicted number of units sold.
volume of measure
The size of the SKU in absolute terms.
volume percent change
The difference between the initial and the optimal volume or predicted number of units sold in terms of percentage.
volume rule
A constraint imposed on products within a given volume range.
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