Examlex
Risk analysis is a part of risk management.
Net Operating Income
A financial term representing the profit made from a company’s operations, after subtracting operating expenses from operating income.
Absorption Costing
The product cost determination method under this accounting strategy includes the expenses for direct materials, direct labor, and all manufacturing overhead, whether it is variable or fixed.
Gross Margin
A company's total sales revenue minus its cost of goods sold, divided by the total sales revenue, expressed as a percentage.
Variable Costing
An accounting method that includes only variable production costs (materials, labor, and overhead) in product costs and treats fixed manufacturing overhead as an expense of the period.
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