Examlex
What is the materials price variance for the month?
Decision-Maker
An individual or group responsible for making choices that will impact themselves or others, often involving allocation of resources or resolutions in the face of challenges.
Zero NPV
A scenario in which the net present value of a project or investment is zero, indicating that the projected cash flows exactly discount the initial investment, showing neither a loss nor a gain.
Multiple IRRs
A phenomenon that occurs when there is more than one internal rate of return for a project due to changing cash flow signs over the project's lifetime.
Discounted Cash Flow
An appraisal technique that calculates the worth of an investment by forecasting its future cash inflows and adjusting for the time value of money.
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