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  2. Variance (accounting) - Wikipedia

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

    Variance analysis, in budgeting or management accounting in general, is a tool of budgetary control and performance evaluation, assessing any variances between the budgeted, planned, or standard amount, and the actual amount realized. Variance analysis can be carried out for both costs and revenues.

  3. Real estate benchmarking - Wikipedia

    en.wikipedia.org/wiki/Real_estate_benchmarking

    Real estate benchmarking is the standard of measurement used to analyze the financial characteristics of a real estate investment property. In the general sense, real estate benchmarking refers to the comparison of potential real estate investment properties against a predetermined framework of measurement. In a narrow sense, the term real ...

  4. Sales variance - Wikipedia

    en.wikipedia.org/wiki/Sales_variance

    Sales variance is the difference between actual sales and budgeted sales. [1] It is used to measure the performance of a sales function, ...

  5. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand.

  6. Performance-based budgeting - Wikipedia

    en.wikipedia.org/wiki/Performance-based_budgeting

    Performance-based budgeting is the practice of developing budgets based on the relationship between program funding levels and expected results from that program. The performance-based budgeting process is a tool that program administrators use to manage budget outlays more cost-efficiently and effectively.

  7. Property condition assessment - Wikipedia

    en.wikipedia.org/wiki/Property_condition_assessment

    Property condition assessments (PCAs) (also known as the property condition report, or PCR) are due diligence projects associated with commercial real estate.Commercial property and building inspections are important for clients seeking to know the condition of a property or real estate they may be purchasing, leasing, financing or simply maintaining.

  8. Real estate appraisal - Wikipedia

    en.wikipedia.org/wiki/Real_estate_appraisal

    In Germany, real estate appraisal is known as real estate valuation (Immobilienbewertung). Real estate appraisers (Immobilienbewerter or Gutachter) can qualify to become a Öffentlich bestellter und vereidigter Sachverständiger (officially appointed and sworn expert). However, this formerly very important title has lost a lot of its importance ...

  9. Capitalization rate - Wikipedia

    en.wikipedia.org/wiki/Capitalization_rate

    Capitalization rate (or "cap rate") is a real estate valuation measure used to compare different real estate investments. Although there are many variations, the cap rate is generally calculated as the ratio between the annual rental income produced by a real estate asset to its current market value. Most variations depend on the definition of ...