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Return on Investment
A performance measure used to evaluate the efficiency or profitability of an investment, calculated as the net profit from the investment divided by its cost.
Selling Price
The price at which a product or service is offered to customers for purchase.
Target Cost
The desired cost of a product determined by subtracting a desired profit margin from a competitive market price, guiding cost management efforts.
Investment
The act of allocating resources, usually money, with the expectation of generating an income or profit, such as purchasing stocks, bonds, or real estate.
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