Cost-plus pricing — is a pricing method used by companies to maximize their profits. The firms accomplish their objective of profit maximization by increasing their production until marginal revenue equals marginal cost, and then charging a price which is determined … Wikipedia
Cost-Volume-Profit Analysis — Cost Volume profit (CVP), in managerial economics is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short run decisions. Cost volume profit (CVP) analysis expands the use of information provided by… … Wikipedia
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost curve — In economics, a cost curve is a graph of the costs of production as a function of total quantity produced. In a free market economy, productively efficient firms use these curves to find the optimal point of production (minimising cost), and… … Wikipedia
cost minimization — The behavioural assumption that an individual or firm will seek to purchase a given amount of goods or inputs at the least cost, other things being equal. By making certain assumptions, there will exist a single cost minimizing combination of… … Big dictionary of business and management
Cost of electricity by source — The cost of electricity generated by different sources measures the cost of generating electricity including initial capital, return on investment, as well as the costs of continuous operation, fuel, and maintenance. The price is normally… … Wikipedia
Cost-plus-incentive fee — A CPIF Cost Plus Incentive Fee contract is a cost reimbursement contract that provides for an initially negotiated fee to be adjusted later by a formula based on the relationship of total allowable costs to total target costs.[1] Like a cost plus … Wikipedia
Assumption Place — Infobox Skyscraper building name= Assumption Place caption= preceded= year built= surpassed= year highest= year end= plural= location= 770 Main st. Moncton status= groundbreaking= constructed= 1972 est completion= opening= destroyed= use= office… … Wikipedia
Average Cost Flow Assumption — A calculation used by companies to monitor inventory goods. The average cost flow assumption is one of a variety of cost flow assumption methods used to determine the cost of goods sold (COGS) and ending inventory. Companies use one or more… … Investment dictionary
Point of total assumption — The point of total assumption (PTA) is a point on the cost line of the Profit cost curve determined by the contract elements associated with a fixed price plus incentive Firm Target (FPI)contract above which the seller effectively bears all the… … Wikipedia
Equivalent annual cost — In finance the equivalent annual cost (EAC) is the cost per year of owning and operating an asset over its entire lifespan. EAC is often used as a decision making tool in capital budgeting when comparing investment projects of unequal lifespans.… … Wikipedia