Examlex
The factors used to evaluate a salesperson's performance are based on the sales objectives set by the sales manager for that salesperson.
Noncontrollable Costs
Costs incurred indirectly and allocated to a responsibility center that are not controllable at that level.
ROI
Return on Investment; a performance measure used to evaluate the efficiency or profitability of an investment relative to its cost.
Operating Assets
Assets that are used for the day-to-day functioning of a business and can include cash, inventory, and buildings.
Direct Fixed Costs
Costs that are constant for a certain level of production or period but are directly tied to the production process.
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