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  2. Cost–volume–profit analysis - Wikipedia

    en.wikipedia.org/wiki/Cost–volume–profit...

    When a company sells more than one type of product, the product mix (the ratio of each product to total sales) will remain constant. The components of CVP analysis are: Level or volume of activity. Unit selling prices; Variable cost per unit; Total fixed costs; Manpower Cost Direct and indirect

  3. Overall labor effectiveness - Wikipedia

    en.wikipedia.org/wiki/Overall_Labor_Effectiveness

    Availability is the ratio of time the operators are working productively divided by the amount of time the operators were scheduled. Breakdown Changeover: Lack of training and experience Unplanned absenteeism Maintenance mechanics delayed Poorly scheduled breaks and lunches Material handlers starved the machine Set-up personnel shortages or delays

  4. Head count ratio - Wikipedia

    en.wikipedia.org/wiki/Head_count_ratio

    Head count ratio in South Africa. The head count ratio (HCR) is the population proportion that exists, or lives, below the poverty threshold. [1] One of the undesirable features of the head count ratio is that it ignores the depth of poverty; if the poor become poorer, the head count index does not change. [2]

  5. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Costs of materials include direct raw materials, as well as supplies and indirect materials. Where non-incidental amounts of supplies are maintained, the taxpayer must keep inventories of the supplies for income tax purposes, charging them to expense or cost of goods sold as used rather than as purchased.

  6. What Is Asset Turnover Ratio and How Is It Calculated? - AOL

    www.aol.com/asset-turnover-ratio-calculated...

    Step 3: Apply the Asset Turnover Ratio Formula. Since you have the value of net sales and average total assets, use the following formula: Asset turnover ratio = net sales divided by average total ...

  7. Profit sharing - Wikipedia

    en.wikipedia.org/wiki/Profit_sharing

    Profit sharing refers to various incentive plans introduced by businesses which provide direct or indirect payments to employees, often depending on the company's profitability, employees' regular salaries, and bonuses. [1] [2] [3] In publicly traded companies, these plans typically amount to allocation of shares to employees.

  8. The Foul Flirting Method of Male Ring-Tailed Lemurs - AOL

    www.aol.com/foul-flirting-method-male-ring...

    Although there are more than 100 species of lemurs, the ring-tailed lemur is arguably the most well-known thanks to King Julien in the hit children’s film Madagascar. His need to “move it ...

  9. US Supreme Court rejects tobacco firms' appeal over graphic ...

    www.aol.com/news/us-supreme-court-sidesteps...

    The companies claimed, among other things, that the health warnings violated their free speech rights by compelling the companies to endorse the U.S. government's anti-smoking message through ...