as the volume of items sold increases. See also direct cost.
venture capital: Venture capital is funding for new companies. By their very nature, new companies are high risk. The
venture capitalist is looking for a high return and usually requires an ownership interest in the new company in return for his
investment in the company.
vertical analysis of financial statements: A technique for analyzing the relationships between items on an income
statement or balance sheet by expressing all items as percentages.
