Hurdle Rate
Hurdle Rate Hurdle rate is the minimum return from an investment project which required by the shareholder or top management ...
Special Order Pricing
Special Order Pricing Special order pricing is the price which the company can offer to their customers due to the ...
Contribution Margin | Formula | Example | Analysis
Contribution Margin The contribution margin is the amount of sale which remains after deducting variable cost. It can be present ...
Degree of Operating Leverage
Degree of Operating Leverage The degree of operating leverage (DOL) analyzes the change of the company’s operating income due to ...
Predetermined Overhead Rate
Predetermined Overhead Rate Predetermined overhead rate is the estimated overhead that will allocate to each product at the begining of ...
Joint Cost
Joint Cost Joint cost is the cost that incurs during the production of multiple products at the same time. It ...
Prime Cost
Prime Cost Prime cost is the manufacturing cost, which consists of both direct material and direct labor. It is the ...
Direct Cost and Indirect Cost
Direct Cost and Indirect Cost Direct cost is the cost tied directly to the products or services, and it is ...
Opportunity Cost
Opportunity Cost Opportunity Cost is the benefit that we give up in order to get the alternative return. In management ...
Accounting Rate of Return
Accounting Rate of Return (ARR) Accounting rate of return is the estimated accounting profit that the company makes from investment ...