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Research indicates alcoholics and drug users are generally subject to higher rates of absenteeism, accidents, and sickness than other associates.
Net Present Value
A financial metric that calculates the present value of future cash flows minus the initial investment, used in capital budgeting to assess the profitability of investments.
Investment Project
A project involving the allocation of funds to assets or activities with the expectation of generating income or profit in the future.
Incremental Annual Net Cash Inflows
The additional cash flow a business expects to receive over a year as a result of a specific decision or investment, net of expenses.
Contribution Margin
The amount of revenue remaining after deducting variable costs, which can be used to cover fixed costs and contribute to profit.
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