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Glossary For "C"

Capital Costs
Costs incurred when acquiring, constructing, or renovating long-lasting assets such as land, buildings, and large equipment.

Cash Accounting/Budgeting
The accounting/budgeting system that only records revenue when it is received and expenses when they are paid (as opposed to "Accrual Accounting/Budgeting").

Cash Flow Statement
The statement that forecasts and tracks the cash receipts and disbursements.

CBD Plan
A work plan specifically for the community-based distribution (CBD) component of the organization, usually for the period of one year.

Central Warehouse
A storage facility which handles and stores all commodities received from sources outside the country.

Chart of Accounts
The structure, within the accounting system that lists the programs, operating centers, and categories by which the revenues and expenses will be recorded and assigns a number to each line item.

Client Survey
Research method such as an interview or a focus group discussion, used to study whether he clients' needs are being met.

Clinic Plan
A work plan specifically for the clinic component of the organization, usually for the period of one year.

Clinical Protocol
The list of medical standards that staff are expected to follow, which describes in detail the medical procedures and quality of care standards that ensure the safety and health of family planning clients.

Co-Payment Scheme
A system of paying for services rendered, whereby the client pays a portion of the fee which is supplemented by a third party such as an employer, an insurance company, or a pre-paid health plan.

Competency-Based Training
Training that focuses exclusively on teaching the skills, facts, and attitudes that are related to specific jobs. The content of such training is ideally pre-determined by the trainees themselves.

Consolidated Budget
A budget that unifies information on the projected revenues and expenses from a variety of donors, programs, or facilities within the same institution.

Continuing User Rate (also know as Active User Rate)
A key indicator whose numerator is the number of women still practicing contraception at the end of a specific period of time and whose denominator is the total number of women who accepted a contraceptive during the same specific period of time.

Continuing Users (also known as Active Users)
Distinguished from new clients, continuing users are contraceptive users who have continued to use a family planing method over a period of time. They are usually counted and reported on separately from new clients of a program and new users of a method.

Continuous (Perpetual) Review System (also known as Variable Order Interval System)
A system of inventory control and resupply whereby stock levels are constantly reviewed and orders are placed when the stock reaches or falls below the predetermined reorder level. In this system, the reorders are usually for standard quantities but do not occur on a scheduled basis.

Contraceptive Supply Cycle
The four stages of contraceptive supply that operate in a cyclical process product selection, forecasting, distribution, and use.

Controls ("Financial" or "Internal")
All procedures and rules that guard against corruption, theft, misuse, and inappropriate utilization of funds or other resources.

Coordination
The planned collaboration of the different individuals, departments, and organizations concerned with achieving a common goal.

Cost-Effectiveness (also known as Cost-Benefit)
A method of measuring the effectiveness of delivering services by comparing the cost with the impact using an indicator such as Total Fertility Rate. The purpose of a cost-effectiveness study is to identify program strategies that achieve the greatest impact for the least cost.

Cost-Sharing
A system of reducing operational costs by coordinating with other organizations, such as joint volume purchasing, sharing storage facilities and costs, and sharing transportation costs.

Couple Years of Protection (CYP)
A measure representing the total number of years of contraceptive protection provided by a method. For each method, the CYP is calculated by taking the number of units distributed and dividing that number by a factor representing the number of units needed to protect a couple for one year.

Cross-Subsidizing
The system of using monies generated in one service to support the cost of another service within the same program. For example, use monies generated from sales of contraceptives in a clinic to subsidize the cost of providing services to clients who are unable to pay for services of contraceptives in that clinic or at other program sites.

Current or Short-Term Assets
Assets that are typically used within the space of a year, such as cash and office and medical supplies.


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