Examlex
According to the two-factor theory proposed by Herzberg, which of the following factors is considered a hygiene factor?
Retail Inventory Method
An accounting method used to estimate the value of a store's merchandise by converting retail prices to cost prices.
Cost to Retail Ratio
A ratio used in inventory management that compares the cost of goods sold to the retail price of the goods.
Cost Flow
The manner in which costs move through a company’s accounts, typically following either a FIFO, LIFO, or weighted average approach in costing inventory.
Average Cost
A method to calculate the cost per unit by dividing total costs of goods available for sale by the total units available for sale, used in inventory valuation.
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