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Product life cycle
Every product has a life cycle. The life cycle of a product vary from months to various years. For example in the case of cameras photocopying machines etc. the life is more than 100 years. Whereas in the case of black and white, T.V/C.R. it was for few years only. Product life cycle is therefore a pattern of expenditure sale level revenue and profit over the period from latest idea generation to the deletion of product from product range.
Elements of cost: 1. Material: the substance from which the product is made is known as material it may be in a raw or a manufactured state. It can be direct as well as indir
Discretionary fixed costs and Semi variable costs Discretionary fixed costs are those which are incurred as a result of management discretion. These costs have two importan
Define role of Management Accountant The main role of management accountant is defined below. Planner e.g. budgeting Information provider e.g. operating statement
Working Capital management is affected through two characteristics of current assets that are as follows (i) short life span (ii) swift transformation in the other asset forms.
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Explain Profitability ratios in relation to sales a) Gross profit ratio b) Net profit ratio c) Operating ratio d) Operating profit ratio e) Expenses ratio
case study on payroll system
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Independence of observations An important assumption for the simple linear regression model is the independence of errors. In many time series models, this assumption is violat
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