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  2. Metallic mean - Wikipedia

    en.wikipedia.org/wiki/Metallic_mean

    Since the inverse of a metallic mean is less than 1, this formula implies that the quotient of two consecutive elements of such a sequence tends to the metallic mean, when k tends to the infinity. For example, if n = 1 , {\displaystyle n=1,} S n {\displaystyle S_{n}} is the golden ratio .

  3. Sales (accounting) - Wikipedia

    en.wikipedia.org/wiki/Sales_(accounting)

    Gross sales are the sum of all sales during a time period. Net sales are gross sales minus sales returns, sales allowances, and sales discounts. Gross sales do not normally appear on an income statement. The sales figures reported on an income statement are net sales. [4] sales returns are refunds to customers for returned merchandise / credit ...

  4. Operating margin - Wikipedia

    en.wikipedia.org/wiki/Operating_margin

    [1] Return on sales (ROS) is net profit as a percentage of sales revenue. ROS is an indicator of profitability and is often used to compare the profitability of companies and industries of differing sizes. Significantly, ROS does not account for the capital used to generate the profit. In a survey of nearly 200 senior marketing managers, 69 ...

  5. Throughput accounting - Wikipedia

    en.wikipedia.org/wiki/Throughput_accounting

    T=Sales less TVC and NP=T less OE. Throughput (T) is the rate at which the system produces "goal units". When the goal units are money [8] (in for-profit businesses), throughput is net sales (S) less totally variable cost (TVC), generally the cost of the raw materials (T = S – TVC). Note that T only exists when there is a sale of the product ...

  6. Royalty rate assessment - Wikipedia

    en.wikipedia.org/wiki/Royalty_rate_assessment

    Conversely, $1.00 received (or spent) one year from now is equivalent to its Present Value of $0.9091. It is said that the discounted value of $1.00 one year from now is equal to $0.9091 at a discount rate of 10%. Similarly, $0.8264 is the PV of $1.00 receivable two years from today at the 10% rate.

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  8. Markup (business) - Wikipedia

    en.wikipedia.org/wiki/Markup_(business)

    Markup (or price spread) is the difference between the selling price of a good or service and its cost.It is often expressed as a percentage over the cost. A markup is added into the total cost incurred by the producer of a good or service in order to cover the costs of doing business and create a profit.

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