Management Glossary

  Terms beginning with w
WACC
Weighted Average Cost of Capital
Contributed by: Managerwise Staff
See: weighted average cost of capital

war chest
Funds accumulated within the company for the purpose of a future acquisition or to fend off being acquired by another company.
Contributed by: ManagerWise Staff

WC

working capital

Contributed by: Managerwise Staff
See: working capital

Web-based training

Training that is delivered to students over the Worldwide Web, typically through a standard Web browser such as Internet Explorer, Firefox or Safari. Abbreviated as WBT.

Contributed by: Managerwise Staff
See: Web-based training

weighted average cost of capital
The average cost of the various forms of financing (debt and equity) used by a company. The average is calculated by weighting the costs based on the proportion that each type of financing represents in the company's total financing portfolio. Abbreviated as WACC. WACC is expressed as a percentage of the total capital financed.
Contributed by: Managerwise Staff

wellness progam

A program set up by a company that promotes the general health and fitness of employees. There is no standard, universally adopted standard for what is included in a wellness program, but one might include an fully paid or subsidized, on-site or external: gym facilities, smoking cessation programs, nutrition counseling, massage therapy, weight loss programs, health screenings etc.

Contributed by: Managerwise Staff

whistle blower
Someone within a company who knows of fraudulent or unethical activity within a compay and who makes authorities inside or outside the company aware of the activity. Depending on the country and/or state in which the whistle blower resides, he or she may or may not be protected from prosecution and may or may not have his or her employment protected.
Contributed by: ManagerWise Staff

wholesale
The sale of a product to another company for resale.
Contributed by: ManagerWise Staff

WIP

Work In Progress

working capital

Cash that is on hand (or readily available) for use in day-to-day operations. Abbreviated as WC.

Contributed by: Managerwise Staff

wrongful dismissal
Firing without just cause and without legally adequate compensation.
Contributed by: ManagerWise Staff

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