Examlex
Brand equity using the stock market value method estimates the future cash flows of a brand based on its unique strengths that are then discounted to determine a net present value.
Operating Efficiency
A measure of how well a company uses its resources to produce outputs, often assessed by comparing inputs to outputs in production processes.
Absorption Costing
An accounting method that includes all manufacturing costs, direct and indirect, in the cost of a product.
Operating Income
The profit realized from a business's core operations, excluding deductions of interest and tax as well as income from non-operating activities.
Variable Costing
A method of costing that includes only variable production costs (direct material, direct labor, and variable overhead) in the cost of goods sold.
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