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  2. Ontario government debt - Wikipedia

    en.wikipedia.org/wiki/Ontario_government_debt

    Approximately 82% of Ontario's debt is in the form of debt securities (bonds, Treasury bills), while other liabilities include government employee pension plan obligations, loans, and accounts payable. [5] The Ontario Financing Authority, which manages the province's debt, says that as of March 31, 2020 (for the 2019–20 fiscal year), the ...

  3. Cost–volume–profit analysis - Wikipedia

    en.wikipedia.org/wiki/Cost–volume–profit...

    Following a matching principle of matching a portion of sales against variable costs, one can decompose sales as contribution plus variable costs, where contribution is "what's left after deducting variable costs". One can think of contribution as "the marginal contribution of a unit to the profit", or "contribution towards offsetting fixed costs".

  4. Point of total assumption - Wikipedia

    en.wikipedia.org/wiki/Point_of_total_assumption

    (2,000,000 (target cost)) + 200,000 (the profit the buyer pays to the seller) + (2,312,500 - 2,000,000)*0.8 = 2450000. This is a term used in project management when managing specific fixed price contracts. The reason to calculate PTA is that when executing the contract, actual cost is the only finance measurement.

  5. Profit margin - Wikipedia

    en.wikipedia.org/wiki/Profit_margin

    Profit margin is calculated with selling price (or revenue) taken as base times 100. It is the percentage of selling price that is turned into profit, whereas "profit percentage" or "markup" is the percentage of cost price that one gets as profit on top of cost price.

  6. Cost of revenue - Wikipedia

    en.wikipedia.org/wiki/Cost_of_Revenue

    Cost of revenue can be found in the company income statement. Generally, any costs that are directly connected with manufacturing and distribution of goods and services can be added to cost of revenue (i.e. direct costs). Indirect costs (e.g. depreciation, salaries paid to management or other fixed costs) are excluded.

  7. Cost breakdown analysis - Wikipedia

    en.wikipedia.org/wiki/Cost_breakdown_analysis

    The cost breakdown analysis is even more effective when repeated constantly, so that changes in the respective shares in total costs of the various cost drivers can be tracked down. Over a five-year period, the share of expenses for tires might have risen from 5% to 8%, accompanied by a decrease of expenses for personnel from 35% to 32%, which ...

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  9. OPTrust - Wikipedia

    en.wikipedia.org/wiki/OPTrust

    OPTrust, officially the OPSEU Pension Trust, [2] is a legal trust formed by the contractual agreement between the two plan sponsors, Ontario Public Service Employees Union and the Government of Ontario. [3]