| Abbreviation | Definition |
|---|---|
| LWP | Leave Without Pay |
| LWR | Local Wage Rate |
| LWS | Long Work Stoppage |
| LYA | Light Years Ahead |
| LYBP | Leave Your Bicycle Parked |
| LZQ | Lower Zone of Quality |
| M | Machine |
| M | Management |
| M | Managing |
| M | Marketing |
| M&A | Marketing and Advertising |
| M&E | Monitoring and Evaluation |
| M&M | materials and methods |
| M&R | Monitoring and Reporting |
| M.O. | modus operandi [Lat. equiv. method of operating] |
| M2O | Market to Order |
| MA | Management Action |
| MA | Marketing and Advertising |
| MA | Marketing Authorisation |
| MAC | Marketing Advertising And Communication |