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  2. Operating expense - Wikipedia

    en.wikipedia.org/wiki/Operating_expense

    On an income statement, "operating expenses" is the sum of a business's operating expenses for a period of time, such as a month or year. In throughput accounting , the cost accounting aspect of the theory of constraints (TOC), operating expense is the money spent turning inventory into throughput . [ 4 ]

  3. Days sales outstanding - Wikipedia

    en.wikipedia.org/wiki/Days_Sales_Outstanding

    The formula for this would be Σ ⁠ (Sales date) - (Paid date) / (Sale count) ⁠. This calculation is sometimes called "True DSO". Instead, days sales outstanding is better interpreted as the "days worth of (average) sales that you currently have outstanding". Accordingly, days sales outstanding can be expressed as the following financial ratio:

  4. Earnings before interest, taxes, depreciation and amortization

    en.wikipedia.org/wiki/Earnings_before_interest...

    A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.

  5. Contribution margin - Wikipedia

    en.wikipedia.org/wiki/Contribution_margin

    In Cost-Volume-Profit Analysis, where it simplifies calculation of net income and, especially, break-even analysis.. Given the contribution margin, a manager can easily compute breakeven and target income sales, and make better decisions about whether to add or subtract a product line, about how to price a product or service, and about how to structure sales commissions or bonuses.

  6. Time value of money - Wikipedia

    en.wikipedia.org/wiki/Time_value_of_money

    The following formula use these common variables: PV is the value at time zero (present value) FV is the value at time n (future value) A is the value of the individual payments in each compounding period; n is the number of periods (not necessarily an integer) i is the interest rate at which the amount compounds each period

  7. Return on capital employed - Wikipedia

    en.wikipedia.org/wiki/Return_on_capital_employed

    Return on capital employed is an accounting ratio used in finance, valuation, and accounting. It is a useful measure for comparing the relative profitability of companies after taking into account the amount of capital used. [1]

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  9. Rate of return - Wikipedia

    en.wikipedia.org/wiki/Rate_of_return

    In finance, return is a profit on an investment. [1] It comprises any change in value of the investment, and/or cash flows (or securities, or other investments) which the investor receives from that investment over a specified time period, such as interest payments, coupons, cash dividends and stock dividends.