Glossary of the business intelligence and the management of the performance C

: Balance flows of treasury generated by an investment with the one period old end.
Center cost: Center of analysis or responsibility whose objective consists in carrying out a work programme by adhering to standards preestablished concerning quality, consumption and the costs.

Center profit: Center responsibility whose objective is expressed in the form of a result (margin or contribution) to obtain.
Charges activities: Charges (raw materials, direct labor, energy…) whose volume varies according to the quantities manufactured or sold.
Charges of structure: Charges (depreciation, financial expenses, general services…) dependant on the existence of the firm which grows in a discontinuous way and remains fixed inside certain limits dependant on production capacity or of sale.
spleen: median number of users who change provider during the year

ROOSTER: Cost of Obtaining Quality
This index evaluates the impact of the costs induced by the installation of a quality system. It integrates the costs of prevention, the costs of evaluation and the expenditure induced by not-quality. The objective being to seek the right dosage of voluntary expenditure reducing nonconformities significantly.
CRITICAL PROCESS MONITOR