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When proportionate changes in the same figure over a given time period expressed as a percentage is known as horizontal analysis. [2] Vertical or common-size analysis reduces all items on a statement to a "common size" as a percentage of some base value which assists in comparability with other companies of different sizes. [3]
Financial statement analysis (or just financial analysis) is the process of reviewing and analyzing a company's financial statements to make better economic decisions to earn income in future. These statements include the income statement , balance sheet , statement of cash flows , notes to accounts and a statement of changes in equity (if ...
The term "vertical farming" was coined by Gilbert Ellis Bailey in 1915 in his book Vertical Farming.His use of the term differs from the current meaning—he wrote about farming with a special interest in soil origin, its nutrient content and the view of plant life as "vertical" life forms, specifically relating to their underground root structures. [16]
For longer-term analysis that considers the entire life-cycle of a product, one therefore often prefers activity-based costing or throughput accounting. [1] When we analyze CVP is where we demonstrate the point at which in a firm there will be no profit nor loss means that firm works in breakeven situation 1.
Controlled-environment agriculture (CEA) -- which includes indoor agriculture (IA) and vertical farming—is a technology-based approach toward food production. The aim of CEA is to provide protection from the outdoor elements and maintain optimal growing conditions throughout the development of the crop.
However, this “vertical” chain cannot function in isolation and an important aspect of the value chain approach is that it also considers “horizontal” impacts on the chain, such as input and finance provision, extension support and the general enabling environment.
Horizontal and vertical integration, about control of value chains Horizontal integration , when a company increases production of goods or services at the same level of the value chain and in the same industry (e.g via internal expansion, acquisition or merger)
Vertical farming is a proposed agricultural concept in which entire urban high-rise buildings, not just the building envelope, are dedicated to large-scale farming. [21] According to various researchers, to be realized vertical farms would require significant technological breakthroughs with regards to energy consumption and lighting. [22]