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  2. Fixed cost - Wikipedia

    en.wikipedia.org/wiki/Fixed_cost

    For any factory, the fix cost should be all the money paid on capitals and land. Such fixed costs as buying machines and land cannot be not changed no matter how much they produce or even not produce. Raw materials are one of the variable costs, depending on the quantity produced. Fixed costs are considered an entry barrier for new entrepreneurs.

  3. Fixed-price contract - Wikipedia

    en.wikipedia.org/wiki/Fixed-price_contract

    According to the PMBOK (7th edition) by the Project Management Institute (PMI), Fixed Price Economic Price Adjustment Contract (FPEPA) is a "fixed-price contract, but with a special provision allowing for predefined final adjustments to the contract price due to changed conditions, such as inflation changes, or cost increases (or decrease) for ...

  4. List of 2025 albums - Wikipedia

    en.wikipedia.org/wiki/List_of_2025_albums

    The following is a list of albums, EPs, and mixtapes scheduled for release in 2025. These albums are (1) original, i.e. excluding reissues , remasters , and compilations of previously released recordings, and (2) notable , defined as having received significant coverage from reliable sources independent of the subject.

  5. Direct material price variance - Wikipedia

    en.wikipedia.org/wiki/Direct_material_price_variance

    Let us assume that the standard direct material cost of widget is as follows: 2 kg of unobtainium at € 60 per kg ( = € 120 per unit). Let us assume further that during the given period, 100 widgets were manufactured, using 212 kg of unobtainium which cost € 13,144. Under those assumptions direct material price variance can be calculated as:

  6. Commodity price index - Wikipedia

    en.wikipedia.org/wiki/Commodity_price_index

    The first index to track commodity futures prices was the Dow Jones futures index which started being listed in 1933 (backfilled to 1924). [1] The next such index was the CRB ("Commodity Research Bureau") Index, which began in 1958. Due to its construction both of these were not useful as an investment index.

  7. Average fixed cost - Wikipedia

    en.wikipedia.org/wiki/Average_fixed_cost

    Average fixed cost is the fixed cost per unit of output. As the total number of units of the good produced increases, the average fixed cost decreases because the same amount of fixed costs is being spread over a larger number of units of output. Average variable cost plus average fixed cost equals average total cost:

  8. Raw material - Wikipedia

    en.wikipedia.org/wiki/Raw_material

    A raw material, also known as a feedstock, unprocessed material, or primary commodity, is a basic material that is used to produce goods, finished goods, energy, or intermediate materials that are feedstock for future finished products. As feedstock, the term connotes these materials are bottleneck assets and are required to produce other products.

  9. Direct materials cost - Wikipedia

    en.wikipedia.org/wiki/Direct_materials_cost

    Direct materials cost the cost of direct materials which can be easily identified with the unit of production. For example, the cost of glass is a direct materials cost in light bulb manufacturing. [1] The manufacture of products or goods requires material as the prime element. In general, these materials are divided into two categories.

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