Dictionary-of-Human-Resources-Management

cost of sales 66 course
ary to allow it to keep up with the increased
cost of living
cost of sales /kɒst əv seIlz/ noun
all the costs of a product sold, including
manufacturing costs and the staff costs
of the production department, before
general overheads are calculated
costs /kɒsts/ plural noun the expenses
involved in a court case The judge
awarded costs to the defendant. Costs
of the case will be borne by the prosecution.
to pay costs to pay the expenses
of a court case
cottage industry /kɒtIdʒ IndəstrI/
noun the production of goods or some
other type of work, carried out by people
working in their own homes
council /kaυnsəl/ noun an official
group chosen to run something or to advise
on a problem
counselling /kaυnsəlIŋ/ noun the
act of giving professional advice to others
on personal matters An office is
being set up for counselling employees
who have professional or social problems.
Counselling helps employees
get accustomed to their new environment,
by offering advice and guidance.
(NOTE: the usual US spelling is
counseling)
counsellor /kaυnsələ/ noun a person
who gives professional advice to others
on personal matters (NOTE: the usual
US spelling is counselor)
counter- /kaυntə/ prefix against
counterbid /kaυntəbId/ noun a
higher bid in reply to a previous bid
When I bid £20 she put in a counterbid
of £25.
counter-claim /kaυntə kleIm/ noun
a claim for damages made in reply to a
previous claim Jones claimed £25,000
in damages against Smith, and Smith
entered a counter-claim of £50,000 for
loss of office. The union negotiators
entered a counter-claim for a reduction
in work hours. verb to put in a counter-claim
Jones claimed £25,000 in
damages and Smith counter-claimed
£50,000 for loss of office.
countermand /kaυntəmɑnd/ verb
to say that an order must not be carried
out to countermand an order
counter-offer /kaυntər ɒfə/ noun a
higher or lower offer made in reply to
another offer Smith Ltd made an offer
of £1m for the property, and Blacks replied
with a counter-offer of £1.4m.
‘…the company set about paring costs and
improving the design of its product. It came up
with a price cut of 14%, but its counter-offer –
for an order that was to have provided 8% of its
workload next year – was too late and too
expensive’ [Wall Street Journal]
counterpart /kaυntəpɑt/ noun a
person who has a similar job in another
company John is my counterpart in
Smith’s John has the same post as I
have here
counter-productive /kaυntə prə-
dktIv/ adjective which has the opposite
effect to what you expect Increasing
overtime pay was
counter-productive, the workers simply
worked more slowly. The MD’s talk
about profitability was quite counterproductive,
as it encouraged the employees
to ask for higher wages.
countersign /kaυntəsaIn/ verb to
sign a document which has already been
signed by someone else All our
cheques have to be countersigned by the
finance director. The sales director
countersigns all my orders.
couple /kp(ə)l/ noun two things or
people taken together We only have
enough stock for a couple of weeks. A
couple of the directors were ill, so the
board meeting was cancelled.
course /kɔs/ noun 1. in the course
of during or while something is happening
In the course of the discussion, the
managing director explained the company’s
expansion plans. Sales have
risen sharply in the course of the last
few months. 2. a series of lessons or a
programme of instruction She has finished
her secretarial course. The
company has paid for her to attend a
course for trainee sales managers.
Management trainees all took a
six-month course in business studies.
The training officer was constantly on
the lookout for new courses in management
studies. The company sent her
on a management course. she went
on a course she attended a course of
study