Examlex
Which of the following are the same under both GAAP and IFRS?
Fill Rate
A metric that measures the percentage of customer or sales orders that are fulfilled from stock available, indicating the ability to meet demand.
Standard Deviation
An indicator of the extent of variability or spread within a dataset, showing how significantly the values deviate from the average.
Lead Time
The amount of time that passes from the start of a process until its completion, often used in supply chain and project management.
Safety Stock
Additional inventory held to protect against uncertainties in demand or supply, ensuring product availability.
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