The buyer is the one who makes the purchase of a product. This is not necessarily the same as the end user of the product or the one who makes the purchasing decisions. Sometimes, in specific cases such as toys (except for educational and toddler toys), the marketing department targets the user or decision-maker more than the buyer. It may also address both parties using distinct arguments. This distinction between the buyer and the user/decision-maker is crucial in the context of business-to-business (B2B) transactions. The term “buyer” can also refer to the person responsible for purchasing within a company or organization.