Examlex
The term net working capital means current assets less current liabilities and is a measure of a company's liquidity.
Target Costing
A pricing method that starts with a market-based price point and then deduces the allowable cost to maintain profitability.
Return on Investment
A financial metric used to evaluate the efficiency or profitability of an investment, calculated as a percentage of the investment's return relative to its cost.
Selling Price
The sum of money required for a product or service, which directly affects the income produced through sales.
Fixed Manufacturing Overhead
Fixed costs related to manufacturing that do not change with the level of production, such as factory rent and salaries of permanent staff.
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