Examlex
Which of these is not usually an important consideration in developing an accounting system?
Return on Investment
Return on investment is a measure used to evaluate the efficiency or profitability of an investment, calculated as net income divided by the initial cost of the investment.
Selling Price
The amount at which a product or service is offered to customers, factoring in costs, desired profit margins, and market conditions.
Absorption Costing
An accounting system that factors in all production costs—direct labor, direct materials, and both fixed and variable manufacturing overheads—into the pricing of a product.
Cost-plus Pricing
is a pricing strategy where the selling price is determined by adding a specific markup to a product's cost.
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