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  2. Weighted average cost of capital - Wikipedia

    en.wikipedia.org/wiki/Weighted_average_cost_of...

    The weighted average cost of capital (WACC) is the rate that a company is expected to pay on average to all its security holders to finance its assets. The WACC is commonly referred to as the firm's cost of capital. Importantly, it is dictated by the external market and not by management.

  3. Economic value added - Wikipedia

    en.wikipedia.org/wiki/Economic_Value_Added

    c = cost of capital, or the weighted average cost of capital (WACC). NOPAT is profits derived from a company's operations after cash taxes but before financing costs and non-cash bookkeeping entries. It is the total pool of profits available to provide a cash return to those who provide capital to the firm.

  4. Cost of capital - Wikipedia

    en.wikipedia.org/wiki/Cost_of_capital

    In economics and accounting, the cost of capital is the cost of a company's funds (both debt and equity), or from an investor's point of view is "the required rate of return on a portfolio company's existing securities". [1]

  5. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Cost of goods sold (COGS) (also cost of products sold (COPS), or cost of sales [1]) is the carrying value of goods sold during a particular period.. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost.

  6. Return on capital - Wikipedia

    en.wikipedia.org/wiki/Return_on_capital

    ROIC = ⁠ NOPAT / Average Invested Capital ⁠ There are three main components of this measurement: [2] While ratios such as return on equity and return on assets use net income as the numerator, ROIC uses net operating income after tax (NOPAT), which means that after-tax expenses (income) from financing activities are added back to (deducted from) net income.

  7. Marginal efficiency of capital - Wikipedia

    en.wikipedia.org/wiki/Marginal_efficiency_of_capital

    The marginal efficiency of capital (MEC) is that rate of discount which would equate the price of a fixed capital asset with its present discounted value of expected income. ...

  8. Average cost method - Wikipedia

    en.wikipedia.org/wiki/Average_cost_method

    Average cost method is a method of accounting which assumes that the cost of inventory is based on the average cost of the goods available for sale during the period. [1]The average cost is computed by dividing the total cost of goods available for sale by the total units available for sale.

  9. GDP deflator - Wikipedia

    en.wikipedia.org/wiki/GDP_deflator

    In economics, the GDP deflator (implicit price deflator) is a measure of the money price of all new, domestically produced, final goods and services in an economy in a year relative to the real value of them.