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  2. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    Identify and eliminate production or service processes which are ineffective, and allocate processing concepts that lead to the very same product at a better yield (process re-engineering aim) In a business organization, the ABC methodology assigns an organization's resource costs through activities to the products and services provided to its ...

  3. Basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Basis_of_accounting

    The company has made advance payment for obligations the other party has yet to perform Paid but unearned expenses Cash paid is recognised as expenses Cash paid by company is recognised as deferred expenses, a form of asset The company has already performed obligations but have yet to be paid Earned but unpaid revenue

  4. Opportunity cost - Wikipedia

    en.wikipedia.org/wiki/Opportunity_cost

    The purpose of calculating economic profits (and thus, opportunity costs) is to aid in better business decision-making through the inclusion of opportunity costs. In this way, a business can evaluate whether its decision and the allocation of its resources is cost-effective or not and whether resources should be reallocated. [15]

  5. Profit (economics) - Wikipedia

    en.wikipedia.org/wiki/Profit_(economics)

    Normal profits in business refer to a situation where a company generates revenue that is equal to the total costs incurred in its operation, thus allowing it to remain operational in a competitive industry. It is the minimum profit level that a company can achieve to justify its continued operation in the market where there is competition.

  6. Cost–benefit analysis - Wikipedia

    en.wikipedia.org/wiki/Cost–benefit_analysis

    Cost–benefit analysis (CBA), sometimes also called benefit–cost analysis, is a systematic approach to estimating the strengths and weaknesses of alternatives.It is used to determine options which provide the best approach to achieving benefits while preserving savings in, for example, transactions, activities, and functional business requirements. [1]

  7. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    As business became more complex and began producing a greater variety of products, the use of cost accounting to make decisions to maximize profitability came into question. Management circles became increasingly aware of the Theory of Constraints in the 1980s and began to understand that "every production process has a limiting factor ...

  8. Debt consolidation vs. debt payoff vs. debt counseling: What ...

    www.aol.com/finance/debt-consolidation-vs-debt...

    Typically the better your credit history, the lower your rate — making this option best for those with good credit and stable income. How debt consolidation works

  9. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    These include sales and the various expenses incurred during the stated period. A statement of changes in equity reports on the changes in equity of the company over a stated period. A cash flow statement reports on a company's cash flow activities, particularly its operating, investing and financing activities over a stated period.