Search results
Results from the WOW.Com Content Network
A. Weighted value basis One method for determining VOWD for major equipment is based on weighted values of items of equipment. At the outset of the project a list of equipment is prepared, and the weighted (%) value of each piece of equipment, with the sum of the weighted values of all items totaling 100%.
The weighted arithmetic mean is similar to an ordinary arithmetic mean (the most common type of average), except that instead of each of the data points contributing equally to the final average, some data points contribute more than others.
[1] The average cost is computed by dividing the total cost of goods available for sale by the total units available for sale. This gives a weighted-average unit cost that is applied to the units in the ending inventory. There are two commonly used average cost methods: Simple weighted-average cost method and perpetual weighted-average cost ...
Weighted Average Cost; Moving-Average Cost; FIFO and LIFO. Queueing theory. [19] Inventory Turn is a financial accounting tool for evaluating inventory and it is not necessarily a management tool. Inventory management should be forward looking. The methodology applied is based on historical cost of goods sold.
IAS 2 defines inventories as assets which are: . held for sale in the ordinary course of business, in the process of production for such sale, or; in the form of materials or supplies to be consumed in the production or rendering of services.
The weighted average cost of capital (WACC) is an approach to determining a discount rate that incorporates both equity and debt financing; the method determines the subject company's actual cost of capital by calculating the weighted average of the company's cost of debt and cost of equity.
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.
Direct historical measurement of the rate of return on a portfolio applies one of several alternative methods, such as for example the time-weighted return or the modified Dietz method. [1] [2] It requires knowledge of the value of the portfolio at the start and end of the period of time under measurement, together with the external flows of ...