In commerce and industry, 24/7 or 24-7 service (usually pronounced "twenty-four seven") is service that is available at any time and usually, every day. An alternate orthography for the numerical part includes 24×7 (usually pronounced "twenty-four by seven"). The numerals stand for "24 hours a day, 7 days a week". Less commonly used, 24/7/52 (adding "52 weeks") and 24/7/365 service (adding "365 days") make it clear that service is available every day of the year.
30-540: (Redirected from PWIN ) This is a list of abbreviations used in a business or financial context . [REDACTED] This list is incomplete ; you can help by adding missing items . ( August 2008 ) Contents: Top 0–9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 0-9 [ edit ] 1H – First half of
60-467: A reverse auction . Government agencies typically have pre-negotiated standing contracts vetting the vendors/suppliers and their products and services for set prices. These can be local or national contracts, and some may be grandfathered in by other entities. For example, in the United States, California 's MAS Multiple Award Schedule will recognize the federal government contract holder's prices on
90-1959: A Request for Information, Proposal or Quotation RMD – Required Minimum Distribution R/O – Rollover ROA – Return on assets ROB – Return on brand ROC – Registration Of Company ROCE – Return on Capital Employed ROE – Return on Equity ROI – Return on Investment ROIC – Return on Invested Capital RONA – Return on net assets ROS – Return on Sales RR – Resource rent RSP – Retail selling price RWA – Risk-weighted asset R&D – Research and Development RC – Retail Company S [ edit ] S t – Sales , during time period t . S&M – Sales & Marketing SLR – Statutory Liquidity Ratio S&OP – Sales and operations planning SAAS – Software-as-a-Service SAM – Strategic Asset Management or Software Asset Management SBU – Strategic Business Unit SBLC – Stand By Letter of Credit SCM – Supply Chain Management SCBA – Social Cost Benefit Analysis SEBI – Securities and Exchange Board of India SEC – Securities and Exchange Commission SEDOL – Stock Exchange Daily Official List SF – Structured Finance SG&A – Sales, General, and Administrative expenses SIMPLE – Savings Incentive Match Plan for Employees SIOP – Sales Inventory and Operations Plan SIR – Stores Issuance Requisition SIV – Structured investment vehicle SKU – Stock keeping unit SLA – Service Level Agreement SMA – Separately Managed Account SME – Small and Medium Enterprises SOHO – Small office/home office SOP – Standard operating procedure SOW – Statement of Work SOX – Sarbanes-Oxley SPP – Systematic Payment Plan SROI – Social return on investment SSN – Social Security Number Stg – Sterling ,
120-2992: A Risk Free Rate (Rf), such as Treasury Bills or Bonds. KIBOR – Karachi Interbank Offered Rate KPI – Key Performance Indicator , a type of performance measurement. An organization may use KPIs to evaluate its success, or to evaluate the success of a particular activity in which it is engaged. KYC – "Know Your Customer" refers to due diligence activities that financial institutions and other regulated companies must perform to ascertain relevant information. L [ edit ] LBO – Leveraged Buyout LC – Letter of credit LIBOR – London Interbank Offered Rate LE – Latest Estimate LIFFE – London International Financial Futures and Options Exchange LIFO – Last In, First Out LLC – Limited Liability Company LME – London Metal Exchange LMS – Learning Management System Ltd. – Limited Company LTV – Loan to Value LOC – Lines of Credit LOI – Letter of intent LoU – Letters of Undertaking LY – Last Year M [ edit ] MBS – Mortgage-backed security mfg. – Manufacturing MGMT – Management MIC – Market Identifier Code MiFID – Markets in Financial Instruments Directive MILE – Maximum impact, little effort MoM – Month on Month / Month over Month MOQ – Minimum Order Quantity MOU – Memorandum of understanding MPC – marginal propensity to consume MRO – Maintenance, Repair, and Operations MRP – Maximum Retail Price MSOD – Monthly Statement of Select Operational Data MSRP – Manufacturer's Suggested Retail Price MTD – Month-to-date MWC – Managerial Working Capital MPR – Monthly Progress Report MTM – Mark To Market N [ edit ] NAV – Net asset value NCBO – No Change of Beneficial Ownership NCND – Non-Circumvent and Non-Disclosure NDA – Non-Disclosure Agreement NIAS – Net Income Attributable to Shareholders NII – Net Interest Income NIM – Net Interest Margin NNTO – No Need To Open NOA – Net Operating Assets NOI – Net Operating Income NOPAT – Net Operating Profit After Tax NPA – Non Performing Asset NPL – Non-performing loan NPV – Net Present Value NTE – Not To Exceed NYMEX – New York Mercantile Exchange NYSE – New York Stock Exchange NFO − New Fund Offer O [ edit ] OC – Opportunity Cost OCF – Operating cash flow OECD – Organisation for Economic Co-operation and Development OEM – Original Equipment Manufacturer OIBDA – Operating Income Before Depreciation And Amortization OKR – Objectives and key results OOF – Out of Facility, used interchangeably with Out of Office and originating from
150-470: A company's financial position (and reading its balance sheet), COE is distinguished from CAPEX , or costs associated with Capital Expenditures. Ke is most often used in the Capital Asset Pricing Model (CAPM), in which Ke = Rf + ß(Rm-Rf). In this equation, Ke (COE) equals the anticipated return from the difference (Beta) of investment yields from a return based on market expectations (Rm) and
180-532: A placeholder. C2B – Consumer-to-business C2C – Consumer-to-consumer C&F – Cost With Freight CKM – Customer Knowledge Management CTC – Cost to company CUSIP number – Committee on Uniform Security Identification Procedures number Cr – Credit CA – Current account (disambiguation)Current Account D [ edit ] DDA – Depletion Depreciation amortization Dept. – Department DI – Dispatch information DIFOT – Delivery in full on time,
210-431: A positive impact on a firm’s value. Public-sector organizations generally post tenders in the form of requests-for-proposals , requests-for-information , requests-for-quotations , and sources-sought , to which private suppliers respond. Business-to-government networks provide a platform for businesses to bid on government opportunities that are presented as solicitations, in the form of requests-for-proposals, through
240-859: A targeted customer base such as bidding for government contracts ) PWP – Personal Wealth Portfolio Q [ edit ] Q1 , Q2 , Q3 , Q4 – quarters of the accounting year, calendar year or fiscal year QC – Quality control or Quality costs QoQ – Quarter on quarter QPR – Quarterly Performance Report QRP – Qualified Retirement Plan q/q – Quarter on quarter QTD – Quarter-to-date R [ edit ] RAQSCI – Regulatory, Assurance of Supply, Quality, Service, Cost, Innovation (see RAQSCI ) RBI – Reserve Bank of India RBA – Reserve Bank of Australia RE – Retained Earnings REIT – Real Estate Investment Trust RFI – Request for information RFP – Request for Proposal RFQ – Request for Quotation RFX – Generic name for
270-685: A temporary basis, in order to clean and sanitize their establishments. After the widespread availability of vaccines, however, many such businesses have not returned to 24-hour service for a variety of reasons. Some proprietors in the United States originally blamed pandemic unemployment benefits for a lack of workers, yet employers still struggled to resume pre-pandemic hours after these programs were sunsetted, citing continued staff shortages and demands for better working conditions among jobseekers. Many businesses that were once broadly open for 24/7 operations only resumed such service across some of their establishments or have ended 24/7 operations altogether, as in
300-2991: A variant of On Time In Full Dir – Director disc. – Discount DMA – Direct market access DOE – Depending on Experience DPO – Days Payable Outstanding DR – Depositary receipt DSO – Days Sales Outstanding DSP – Delivery service provider DTP – Desktop Publishing DVP – Delivery versus payment E [ edit ] EAR – Effective annual rate EAY – Effective Annual Yield EBITA – Earnings before interest and taxes and amortization EBITDA – Earnings before Interest, Taxes, Depreciation, and Amortization ECB – European Central Bank ECS – Electronic Clearing Service or Electronic Clearing System EDI – Electronic Data Interchange EFSM – European Financial Stabilisation Mechanism EFTPOS – Electronic Funds Transfer at Point of Sale EIDL – Economic Injury Disaster Loan EPS – Earnings per share EXP – Export EOB – End of business EOD – End of day EOM – End of Message ERP – Enterprise Resource Planning ETA – Estimated Time of Arrival ETD – Estimated Time of Departure or Estimated Time of Delivery EMI – Equated Monthly Installment EPC – Export Promotion Council ECGC – Export Credit Guarantee Corporation of India EXW – Ex Works F [ edit ] FAB – Feature Advantage Benefits FDP – Finance Department FIFO – First In, First Out FinMin – Finance Minister Fin Min – Finance Minister FIX – Financial Information Exchange FL – Financial leverage FNF – Full and Final FOB – Freight On Board FOMC – Federal Open Market Committee FOC – Free Of Cost FP&A – Financial Planning & Analysis FPO – Follow-on Public Offer FSA – Financial Services Authority FTE – Full-Time Equivalent FV – Future Value FX – Foreign exchange market FY – Fiscal year or Financial year FYA – For Your Action FYI – For Your Information F/U – Follow-Up FYF – Full Year Forecast G [ edit ] GAAP – Generally Accepted Accounting Principles GAAS – Generally Accepted Audit Standards GDP – Gross Domestic Product GDPR – General Data Protection Regulation GDR – Global depository receipt GFCF – Gross fixed capital formation GL – General Ledger GMV – Gross Merchandise Volume GP – Gross Profit GPO – Group purchasing organization GRN – Goods Receipt Note GRNI – Goods Receipt Not Invoiced GSV – Gross Sales Value GVC – Global value chain GMROII – Gross Margin Return on Inventory Investment G&A – General and Administration expense. expenditures related to
330-884: A way: 24-7-365. 24/7 service might be offered by a supermarket , convenience store , ATM , automated online assistant , filling station , restaurant , concierge services or a staffed datacenter , or a staffing company that specializes in providing nurses since often nurses cover shifts 24/7 at hospital which are open 24/7. 24/7 services may also include taxicabs , security services , and in densely populated urban areas, construction crews . Public 24/7 services often include those provided by emergency medical providers , police , fire and emergency telephone numbers , such as 9-1-1 in North America. Transport services like airports , airlines , and ferry services, and in some cases trains and buses, may provide 24-hour service. Examples of public transport services operating 24/7 include
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#1732858595741360-440: Is a fundamental market, alongside Business-to-Consumer (B2C) and Business-to-Business (B2B). It is a relevant marketing and sales area, distinct from B2B or B2C. Other terms used are business-to-administration (B2A); and public procurement (PP). It combines elements of business administration , public administration , marketing , communications , political science , and several other fields in order to facilitate trade between
390-501: Is different from Wikidata Incomplete lists from August 2008 All articles with unsourced statements Articles with unsourced statements from April 2019 Articles to be expanded from July 2020 All articles to be expanded 24 hours a day, 7 days a week Synonyms include around-the-clock service (with/without hyphens) and all day every day , especially in British English , and nonstop service , but
420-1885: Is the STP (Situation Target Path) Method or Model for Strategic Planning? , accessed 30 December 2018 v t e Corporate titles Chief officers Accessibility Administrative Analytics Audit Automation Brand Business Channel Commercial Communications Compliance Content Creative Data Design Digital Diversity Executive Experience Financial Gaming Happiness Human resources Information Information security Innovation Investment Knowledge Learning Legal Marketing Medical Merchandising Networking Operating Privacy Procurement Product Research Restructuring Revenue Risk Science Security Solutions Strategy Sustainability Technology Visionary Web Senior executives Chairperson Creative director Development director General counsel Executive director Non-executive director President Representative director Vice president Mid-level executives Manager General manager Account manager Supervisor Product manager Foreman Related topics Board of directors Corporate governance Executive compensation List of business and finance abbreviations Senior management Supervisory board Talent management Retrieved from " https://en.wikipedia.org/w/index.php?title=List_of_business_and_finance_abbreviations&oldid=1252940358#P " Categories : Lists of abbreviations Finance lists Hidden categories: Articles with short description Short description
450-570: Is the difference between cost of equity and cost of capital?" . Investopedia . Retrieved 2019-05-21 . ^ Kenton, Will. "Cash Flow From Investing Activities" . Investopedia . Retrieved 2019-05-21 . ^ "Cash Flow to Capital Expenditures Definition & Example | InvestingAnswers" . investinganswers.com . Retrieved 2019-05-21 . ^ Chen, James. "How's That Stock Going to Do? Expected Return May Tell You" . Investopedia . Retrieved 2019-05-21 . ^ Wolfson, A., 18 obnoxious things that everyone in
480-518: Is the risk-adjusted, theoretical rate of return on a Company's invested excess capital obtained through external investment s. Among other things, the value of Ke and the Cost of Debt (COD) enables management to arbitrate different forms of short and long term financing for various types of expenditures. Ke applies most prominently to companies that regularly generate excess capital (free cash flow, cash on hand) from ongoing operations. Critically, in assessing
510-1450: The New York City Subway , Staten Island Railway , PATH , PATCO , the Copenhagen Metro , and the Red Line and Blue Line of the Chicago "L" . Industrial and manufacturing facilities—especially those that operate near or at capacity, or which depend upon processes (such as production lines ) that are costly to suspend—often provide 24/7 services. Similarly, utilities generally must provide multiple 24/7 services. For instance, an electricity provider will handle outage reports 24/7 and dispatch emergency repair technicians 24/7, in addition to monitoring electrical infrastructure and producing electricity at all times. The same applies to telecommunications and internet service providers. Many crisis centers and crisis hotlines provide 24/7 services. Many 24/7 services operate continuously at all times with complete shift staff. 24/7 services that can utilize virtual offices , such as call centers , may employ daytime agents in alternating time zones . In some cases, 24/7 services may be temporarily unavailable under certain circumstances. Such scenarios may include scheduled maintenance , upgrades or renovation , emergency repair , and injunction . 24/7 services which depend upon
540-732: The Sunday trading laws prevent many stores from truly opening 24/7, but they sometimes advertise as such. Some core services such as filling stations are exempt from the law requiring them to close. A campaign against changing the law was supported by many bodies, including the Church of England , the Church in Wales , and many secular bodies in an effort called Keep Sunday Special . Business-to-government Business-to-government ( B2G ), also known as business-to-public-administration ( B2PA ) or business-to-public-sector ( B2PS ) refers to trade between
570-623: The business sector as a supplier and a government body as a customer playing a major impact in public procurement . Business-to-government also includes the segment of business-to-business (B2B) marketing known as public sector marketing — a form of business-to-business-to-government ( B2B2G ) phenomenon, which encompasses marketing products and services to various government levels— local , state/provincial, and national —through integrated marketing communications techniques such as strategic public relations, branding, marketing communications, advertising, and web-based communications. B2G
600-585: The private sector and public sector . The B2G domain is relevant: the public sector represents 54% of EU GDP, and 47% of US GDP. Public sector procurement amounts to 14-20% of GDP. In the European Union, the public procurement market is 13.6% of the GDP, i.e. 2 trillion Euro, spent by 250,000 public authorities. More than 60% of Fortune 1000 companies are active in the B2G market, with government customers generally having
630-1531: The Microsoft Xenix mail system OOO – Out of Office OPEX – Operating Expenditure or Operational Expenditure OTIF – On Time In Full OTC – Over-the-counter (finance) P [ edit ] P&L – Profit and Loss P2B – Platform to Business PA – Purchasing agent or Personal Assistant PA – Promotional Activity PAT – Profit After Tax PBT – Profit Before Tax P/E – Price-to-earnings ratio PE – Private Equity PEG – Price-to-earnings growth ratio PHEK – Planherstellungskosten (Product Planning cost) PFI – Private Finance Initiative PI or PII – Professional Indemnity (insurance coverage) PII – Personally identifiable information pip – Percentage in point or Periodic Investment Plan \ PM – Portfolio manager PMAC – Period Moving Average Cost PO – Profit Objective or Purchase Order POA – Plan Of Action POS – Point of sale PP&E – Property, plant, and equipment PPP – Public-private partnership PPP – Purchasing power parity PPT – Powerpoint presentation PR – Purchase Requisition PSP – Profit Sharing Plan PTC – Private Trust Company PTD – Project to Date PLR – Prime Lending Rate POC – Point of contact PIC – Person in charge PWIN – Percent win (a measure of performance of capture when bidding for contracts with
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#1732858595741660-467: The case of Walmart . 24/7 workplaces can put employees under conditions that limit their personal life choices and development. Calls for a rehumanisation of the 24/7 workplace have therefore been voiced. Some have also remarked on the "collective mania" especially in the US that takes a sort of pride in the "work at all times" attitude exemplified by the 24/7 concept. In England, Wales, and Northern Ireland,
690-2763: The currency of the United Kingdom STP – Situation Target Proposal or Situation Target Path SUA – Start Up Agreement SWM – Strategic Wealth Management SWIP – Systematic Withdrawal from Investment Plan SWOT – Strengths, Weaknesses, Opportunities, Threats T [ edit ] TBA – To Be Announced TB – Transaction Banking TBC – To Be Completed or To Be Confirmed TBD – To Be Defined or To Be Determined TCO – Total Cost of Ownership TCV – Total Contract Value TOTW – Time Off for Time Worked TQM – Total Quality Management TSR – Total shareholder return TTM – Trailing Twelve Months TVM – Time Value of Money Ts & Cs – Terms and Conditions U [ edit ] USP – Unique Selling Proposition UPI – Unified Payment Interface V [ edit ] VAD – Value-Added Distributor VaR – Value at Risk VAR – Value-Added Reseller VAT – Value-Added Tax VC – Venture Capital VP – Vice President W [ edit ] WACC – Weighted average cost of capital WC – Working capital WFH – Work From Home wk – week wrk – work wo – work order WOGs – With other Goods WIGs – Wildly Important Goals wasp – weighted average selling price WLL – With Limited Liability w.r.t – With Respect To WTI – West Texas Intermediate WVN – Withdraw Voucher Note WHT – Withholding Tax WTO – World Trade Organization WTD – Week-To-Date WW – World Wide X [ edit ] [REDACTED] This section needs expansion . You can help by adding to it . ( July 2020 ) Y [ edit ] YTD – Year-to-date YTG – Year-to-go YOY – Year-over-year YTC – Yet-To-Confirm YEJ – Year-Ending-June Z [ edit ] ZBB – Zero Based Budgeting zcyc – Zero Coupon Yield Curve ZOPA – Zone of Possible Agreement References [ edit ] ^ Kenton, Will. "Capital Asset Pricing Model (CAPM)" . Investopedia . Retrieved 2019-05-21 . ^ Zigu. "Cost of Credit Definition | Finance Dictionary" . MBA Skool-Study.Learn.Share . Retrieved 2019-05-21 . ^ Kenton, Will. "Cost of Capital: What You Need to Know" . Investopedia . Retrieved 2019-05-21 . ^ Zigu. "Cost of Debt Definition | Finance Dictionary" . MBA Skool-Study.Learn.Share . Retrieved 2019-05-21 . ^ Kenton, Will. "Cost Of Equity" . Investopedia . Retrieved 2019-05-21 . ^ Ross, Sean. "What
720-1769: The day-to-day operations of a business. H [ edit ] HF – Hedge fund HMRC – Her Majesty's Revenue and Customs HP – Hire purchase HQ – Headquarters HR – Human Resources HRD – Human Resource Development HS Code – Harmonized Commodity Description and Coding System I [ edit ] IAS – International Accounting Standards IB – Investment banking IBAN – International Bank Account Number ICB – Industry Classification Benchmark ICRM – Innovative Customer Relationship Management IE – Interest expense IFRS – International Financial Reporting Standard ILCLP – IdentLogic Systems Customer Loyalty Program IMF – International Monetary Fund IMP – Import Inc. – Incorporated IoT – Internet of Things IPO – Initial public offering IPT – Item Per Transaction IR – Interest rate – typically referring to an IR derivative product IRS – Internal Revenue Service IRR – Internal Rate of Return ISIN – International Securities Identification Number ISM – Institute for Supply Management ITT – Invitation to tender IYR – In Year Revenue J [ edit ] J – Journal JIT – Just in time JIS – Just in sequence JST – Joint Supervisory Team JV – Joint Venture K [ edit ] K – Is used as an abbreviation for 1,000 . For example, $ 225K would be understood to mean $ 225,000, and $ 3.6K would be understood to mean $ 3,600. Multiple K's are not commonly used to represent larger numbers. In other words, it would look odd to use $ 1.2KK to represent $ 1,200,000. Ke – Is used as an abbreviation for Cost of Equity (COE). Ke
750-492: The event of disruption, and minimum standards of overall reliability. Critical infrastructure may be supported by failover systems, electric generators , and satellite communications. In the event of catastrophic disaster, some 24/7 services prepare entirely redundant, parallel infrastructures, often in other geographic regions. At the beginning of the COVID-19 pandemic in 2020, many stores ended 24/7 operations, ostensibly on
780-444: The latter can also refer to other things, such as public transport services which go between two stations without stopping. The Oxford English Dictionary (OED) defines the term as "twenty-four hours a day, seven days a week; constantly". It lists its first reference to 24/7 to be from a 1983 story in the US magazine Sports Illustrated in which Louisiana State University player Jerry Reynolds describes his jump shot in just such
810-706: The office should stop saying , Moneyish.com / Dow Jones & Company, 23 June 2017 ^ "Display my Out of Office Information to contacts in my Friends and Family, Workgroup, and Colleagues privacy relationships" . 15 June 2011. ^ European Commission, Online platforms: new rules to increase transparency and fairness , published 14 February 2019, accessed 29 April 2019 ^ Chan, M., You’re calculating PWIN all wrong. Here’s how to do it right , published 1 June 2017, accessed 19 December 2018 ^ Bit Solutions LLC., How Government Contractors Can Improve Their PWin…(Percent Win) , published 16 November 2018, accessed 19 December 2018 ^ What
840-406: The physical presence of employees at a given location may also be interrupted when a minimum number of employees cannot be present due to scenarios such as extreme weather , death threats , natural disasters , or mandatory evacuation . Some 24/7 services close during major holidays . 24/7 services often employ complex schemes that ensure their resistance to potential disruption, resilience in
870-2379: The way B2B – Business-to-business B2C – Business-to-consumer B2G – Business-to-government BU – Business unit BUSI – Business bus. – Business C [ edit ] CAGR – Compound annual growth rate CAO – Chief administrative officer or chief accounting officer CAPEX – Capital expenditure CAPM – Capital asset pricing model CBOE – Chicago Board Options Exchange CBOT – Chicago Board of Trade CDO – Collateralized debt obligation or chief data officer CDM – Change and data management CDS – Credit default swap CEO – Chief executive officer COA – Chart of Account CFA – Chartered Financial Analyst CFD – Contract for difference CFC – Consumption of fixed capital CFCT – Cash Flow Cycle Time CFM – Certified Financial Manager CFO – Chief Financial Officer CFS – Consolidated Financial Statement CIA – Certified Internal Auditor CIF – Cost Insurance With Freight CIMA – Chartered Institute of Management Accountants CIO – Chief Information Officer , Chief Innovation Officer or Chief Investment Officer CIP – Carriage and Insurance Paid CISA – Certified Information Systems Auditor CISO – Chief Information Security Officer CLO – Chief Legal Officer CMA – Certified Management Accountant CMFB – Committee on monetary, finance and balance of payments statistics CMO – Chief Marketing Officer COB – Close of Business COC – Cost of Credit or Cost of Capital COD – Cost of Debt or Cash on Delivery COE – Center of Excellence or Cost of Equity COGS – Cost of Goods Sold Corp. – Corporation COO – Chief Operating Officer CPA – Certified Public Accountant CPI – Consumer Price Index CPO – Chief People Officer also Chief Procurement Officer CPQ – Configure, Price, Quote CPU – Central Processing Unit CSI – Corporate Social Investment CSO – Chief Security Officer CSR – Corporate social responsibility CRM – Customer Relationship Management CVP – Cost Volume Profit CTA – Call to action CTO – Chief Technology Officer CX – Customer Experience CXO – Any chief officer(s), x being
900-1146: The year 24/7 – 24 hours a day, seven days a week 80/20 – According to the Pareto principle , for many events, roughly 80% of the effects come from 20% of the causes A [ edit ] ADR – Alternative dispute resolution AI – Artificial Intelligence AM – Account manager AOP – Adjusted operating profit AOP – Annual operating plan AP – Accounts payable AR – Accounts receivable ARPU – Average revenue per user ASP – Average selling price agcy. – Agency agt. – Agent assoc. – Associate asst. – Assistant a/c. – Account B [ edit ] BAU – Business as usual BEP – Break-even point BI – Business intelligence BIC – Bank identifier code bldg. – Building BLS – Balance sheet BOM – Bill of materials BPO – Business process outsourcing BPR – Brief project report BPV – Bank payment voucher BRD – Business requirements document BRU – Business recovery unit BRV – Bank receipt voucher BTW – By
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