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The AMA Dictionary of Business and Management by George Thomas Kurian

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U

Uniform Commercial Code (UCC) Collection of laws and statutes relating to business and commerce, as regards contracts, leases, negotiable instruments, and letters of credit.

Ultimate holding company Parent company or group that, through an interlocking system of directorships, controls and owns subsidiaries, each of which operates under its own name and with its own management.

Ultra vires (Latin, “beyond the powers”) Denoting the act of an official or corporation for which there is no authority in law or the memorandum of association.

Unbundling Separation of a business into its constituent parts, with the purpose of selling off some of them.

Uncontrollable costs Expenditures that are beyond the discretionary powers of management to restrict ...

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