Examlex
In a job order costing system,the transfer of overhead costs to the Work in Process Inventory account must take place before product unit costs can be computed.
Treynor-Black Model
A portfolio optimization model that blends a passive and an active portfolio for potential risk-adjusted returns superior to the market.
Alpha Coefficient
A measure of the performance on a risk-adjusted basis, calculating how much a portfolio or investment has returned in comparison to the overall market or a benchmark index.
Beta Coefficient
An indicator of how much a stock's price fluctuates in comparison to the general market, representing its risk relative to the market norm.
Treynor-Black Model
A portfolio optimization model that blends passive and active management strategies to try to achieve excess returns with an acceptable level of risk.
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