Business glossary

Net Sales minus Cost of Goods Sold, including freight-out and excluding fixed manufacturing variances. Reported in EUR and as % of Net Sales.

GM = Net Sales − COGS ; GM% = GM / Net Sales

Net Sales minus all variable costs (raw materials, energy, variable logistics).

CM = Net Sales − Variable Costs

Invoiced gross sales minus rebates, discounts and returns.

Net Sales = Gross Sales − Rebates − Discounts − Returns

Ratio of achieved pocket price to target list price.

PR = Pocket Price / List Price

1 − weighted MAPE of consensus forecast vs actual volumes at product-family level, monthly lag-2.

FA = 1 − Σ|A−F| / ΣA

A legal entity with at least one invoiced sale or active contract, mastered in the customer golden record.

Invoice price after all on- and off-invoice deductions (rebates, freight, payment terms).

An external organisation not yet in the customer master, scored for fit and propensity.