Sunk Cost
Sunk costs are unrecoverable past expenditures. These should not normally be taken into account when determining whether to continue a project or abandon it, because...
Sunk costs are unrecoverable past expenditures. These should not normally be taken into account when determining whether to continue a project or abandon it, because...
With the passenger of time, all fixed assets, with the exception of land, lose their capacity to provide services. According the cost of such fixed...
Marketable investments are those investments which are acquired by the company by employing its surplus funds or cash temporarily. These investments are short term in...
A cost of labor, material or overhead that changes according to the change in the volume of production units. Combined with fixed costs, variable costs...
The repurchase of outstanding shares by a company in order to reduce the no of shares in the market. Companies will buy back shares either...
A stock split or stock divide increases the number of shares in a public company. The price is adjusted such that the before and after...
Ploughing back of profits’ is an important source of internal or self financing by a company. It refers to the process of retaining a part...
The price by the purchaser to the vendor in cash or kind for taking its business wholly or partly is said to as purchase consideration.
Float is an important technique to reduce the length of the cash cycle. When a firm receives or makes payments in the form of Cheque...
A letter from a bank guaranteeing that a buyer’s payment to a seller will be received on time and for the correct amount. In the...