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  2. Total absorption costing - Wikipedia

    en.wikipedia.org/wiki/Total_absorption_costing

    Absorption costing is permissible under GAAP. Traditional TAC was developed in the age of manufacturing and mostly used to arrive at the full manufacturing cost of producing goods; an alternative method of arriving at full cost known as activity-based costing (ABC) is often thought to be more appropriate for services. Absorption costing is a ...

  3. Throughput accounting - Wikipedia

    en.wikipedia.org/wiki/Throughput_accounting

    ("Throughput" is sometimes referred to as "throughput contribution" and has similarities to the concept of "contribution" in marginal costing which is sales revenues less "variable" costs – "variable" being defined according to the marginal costing philosophy.) Investment (I) is the money tied up in the system. This is money associated with ...

  4. Fixed cost - Wikipedia

    en.wikipedia.org/wiki/Fixed_cost

    Under full (absorption) costing fixed costs will be included in both the cost of goods sold and in the operating expenses. The implicit assumption required to make the equivalence between the accounting and economics terminology is that the accounting period is equal to the period in which fixed costs do not vary in relation to production.

  5. Operating Income: Definition & Calculation - AOL

    www.aol.com/news/operating-income-definition...

    Operating income is a value that is used to demonstrate a company's profitability after it has deducted other costs such as cost of goods sold (COGS), employee wages and other operating expenses.

  6. Economic value added - Wikipedia

    en.wikipedia.org/wiki/Economic_Value_Added

    NOPAT is the net operating profit after tax, with adjustments and translations, generally for the amortization of goodwill, the capitalization of brand advertising and other non-cash items. EVA calculation: EVA = net operating profit after taxes – a capital charge [the residual income method]

  7. Variable costing - Wikipedia

    en.wikipedia.org/wiki/Variable_Costing

    Variable costing is a managerial accounting cost concept. Under this method, manufacturing overhead is incurred in the period that a product is produced. This addresses the issue of absorption costing that allows income to rise as production rises. Under an absorption cost method, management can push forward costs to the next period when ...

  8. Operating cash flow - Wikipedia

    en.wikipedia.org/wiki/Operating_cash_flow

    Interest is a financing flow. [4] It takes into consideration how the operations are financed or taxed.Since it adjusts for liabilities, receivables, and depreciation, operating cash flow is a more accurate measure of how much cash a company has generated (or used) than traditional measures of profitability such as net income or EBIT.

  9. Today's Wordle Hint, Answer for #1237 on Thursday, November 7 ...

    www.aol.com/todays-wordle-hint-answer-1237...

    Hints and the solution for today's Wordle on Thursday, November 7.