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  2. Work in process - Wikipedia

    en.wikipedia.org/wiki/Work_in_process

    On the balance sheet, WIP inventory is aggregated into the inventory line under current assets along with raw materials and finished goods. [16] To calculate WIP inventory at the end of an accounting period, the following 3 figures are required: beginning WIP inventory, production costs, and finished goods.

  3. Throughput (business) - Wikipedia

    en.wikipedia.org/wiki/Throughput_(business)

    Using Little's Law, one can calculate throughput with the equation: = where: I is the number of units contained within the system, inventory; T is the time it takes for all the inventory to go through the process, flow time; R is the rate at which the process is delivering throughput, flow rate or throughput.

  4. Theory of constraints - Wikipedia

    en.wikipedia.org/wiki/Theory_of_constraints

    The primary measures for a TOC view of finance and accounting are: throughput, operating expense and investment. Throughput is calculated from sales minus "totally variable cost", where totally variable cost is usually calculated as the cost of raw materials that go into creating the item sold.

  5. What’s the Profitability Index (PI) and How Is It Calculated?

    www.aol.com/finance/profitability-index-pi...

    To calculate the profitability index, you first need to determine the present value of the expected future cash flows from the investment. This involves discounting the future cash flows back to ...

  6. Days in inventory - Wikipedia

    en.wikipedia.org/wiki/Days_in_inventory

    The average inventory is the average of inventory levels at the beginning and end of an accounting period, and COGS/day is calculated by dividing the total cost of goods sold per year by the number of days in the accounting period, generally 365 days. [3] This is equivalent to the 'average days to sell the inventory' which is calculated as: [4]

  7. How to calculate loan payments and costs - AOL

    www.aol.com/finance/calculate-loan-payments...

    You can use a calculator or the simple interest formula for amortizing loans to get the exact difference. For example, a $20,000 loan with a 48-month term at 10 percent APR costs $4,350.

  8. 25 Unconventional Pets Owned by Celebrities - AOL

    www.aol.com/lifestyle/25-unconventional-pets...

    Finance. Finance. CBS News. China hits dozens of US companies before expected Trump tariffs. Finance. NY Post. Elon Musk hails Cybertruck sturdiness after Las Vegas blast: ‘Picked the wrong ...

  9. Fundamental theorem of asset pricing - Wikipedia

    en.wikipedia.org/wiki/Fundamental_theorem_of...

    In a discrete (i.e. finite state) market, the following hold: [2] The First Fundamental Theorem of Asset Pricing: A discrete market on a discrete probability space (,,) is arbitrage-free if, and only if, there exists at least one risk neutral probability measure that is equivalent to the original probability measure, P.