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  2. Work in process - Wikipedia

    en.wikipedia.org/wiki/Work_in_process

    Production costs includes all costs associated with manufacturing a product, such as raw materials, labor, and overhead costs. Finished goods is the total value of goods ready for sale in the current accounting period. The formula for calculating WIP inventory is as follows: beginning WIP inventory + production costs – finished goods. [11]

  3. Pre-determined overhead rate - Wikipedia

    en.wikipedia.org/wiki/Pre-determined_overhead_rate

    Common activity bases used in the calculation include direct labor costs, direct labor hours, or machine hours. This is related to an activity rate which is a similar calculation used in Activity-based costing. A pre-determined overhead rate is normally the term when using a single, plant-wide base to calculate and apply overhead.

  4. SAP EWM - Wikipedia

    en.wikipedia.org/wiki/SAP_EWM

    Like SAP WM, SAP EWM is a part of SAP Supply Chain Management (SAP SCM) and supports all the processes within the logistics chain. The integrated functions and business processes within this warehouse management solution provide a high level of process and inventory transparency, precise planning of warehouse steps, as well as efficient ...

  5. Economic value added - Wikipedia

    en.wikipedia.org/wiki/Economic_Value_Added

    EVA calculation: EVA = net operating profit after taxes – a capital charge [the residual income method] therefore EVA = NOPAT – (c × capital), or alternatively EVA = (r × capital) – (c × capital) so that EVA = (r − c) × capital [the spread method, or excess return method] where r = rate of return, and

  6. Autoregressive integrated moving average - Wikipedia

    en.wikipedia.org/wiki/Autoregressive_integrated...

    SAP: the APO-FCS package [17] in SAP ERP from SAP allows creation and fitting of ARIMA models using the Box–Jenkins methodology. SQL Server Analysis Services: from Microsoft includes ARIMA as a Data Mining algorithm. Stata includes ARIMA modelling (using its arima command) as of Stata 9. StatSim: includes ARIMA models in the Forecast web app.

  7. Operations management - Wikipedia

    en.wikipedia.org/wiki/Operations_management

    The calculation of the time-line (bottom) usually involves using Little's law to derive lead time from stock levels and takt time. In Toyota the TPS represented more of a philosophy of production than a set of specific lean tools, the latter would include: SMED: a method for reducing changeover times

  8. Working capital - Wikipedia

    en.wikipedia.org/wiki/Working_capital

    Working capital (WC) is a financial metric which represents operating liquidity available to a business, organisation, or other entity, including governmental entities. . Along with fixed assets such as plant and equipment, working capital is considered a part of operating ca

  9. Return on investment - Wikipedia

    en.wikipedia.org/wiki/Return_on_investment

    To address the lack of integration of the short and long term importance, value and risks associated with natural and social capital into the traditional ROI calculation, companies are valuing their environmental, social and governance (ESG) performance through an integrated management approach to reporting that expands ROI to Return on ...