burn rate

A cash flow-negative company's burn rate is the amount of money it is losing per unit of time.  Cash flow-positive companies do not have burn rates.  Most often investors and entrepreneurs will refer to burn rates in monthly time units.  For example, they might say "the company is burning $100K per month right now."  Burn rates are dynamic and can obviously change as either 1) the company's revenue and income changes or 2) the company's cost structure changes. 

The concept is related to the concept of runway.