Examlex
Most of the variables used in forecasting cash flows are known with certainty.
Cycle Counting
An inventory auditing procedure where a small subset of inventory, in a specific location, is counted on a specified day.
Cyclical Items
Goods or services whose demand fluctuates in a predictable pattern over time due to seasonal, economic, or other cyclic factors.
ABC Analysis
A methodology for classifying inventory items based on their importance, where A items are most valuable, followed by B and then C, to prioritize inventory management efforts.
Annual Units
The quantity of items produced or sold by a company in one year.
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