average cost method

  • 1Average cost method — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …

    Wikipedia

  • 2Average-Cost Method — A costing method by which the value of a pool of assets or expenses is assumed to be equal to the average cost of the assets or expenses in the pool. For example, if one share of Company A s stock is purchased on June 1 for $50.00, again on June… …

    Investment dictionary

  • 3average cost — 1) The average cost per unit of output calculated by dividing the total costs, both fixed costs and variable costs, by the total units of output. 2) (AVCO; weighted average cost) A method of valuing units of raw material or finished goods issued… …

    Accounting dictionary

  • 4average cost — The average cost per unit of output calculated by dividing the total costs, both fixed costs and variable costs, by the total units of output. (AVCO; weighted average cost) A method of valuing units of raw material or finished goods issued from… …

    Big dictionary of business and management

  • 5Average Cost Basis Method — A way of calculating cost basis when figuring out gains or losses from a sale of mutual fund shares. This is done by adding up the number of shares owned as well as the total dollar amount of the shares; the dollar amount is divided by the number …

    Investment dictionary

  • 6Average Cost Pricing Rule — A pricing strategy that regulators impose on certain businesses to limit the price they are able to charge consumers for its products/services equal to the costs necessary to create the product/service. This implies that businesses will set the… …

    Investment dictionary

  • 7Метод средней стоимости (AVERAGE COST METHOD)  — 1 Допущение относительно движения товарно материальных запасов, согласно которому стоимость запасов определяется как усредненное значение от суммы стоимости запасов на начало периода и стоимости закупок.  2 Метод оценки материально… …

    Словарь терминов по управленческому учету

  • 8Weighted average cost of capital — The weighted average cost of capital (WACC) is the rate that a company is expected to pay to finance its assets. WACC is the minimum return that a company must earn on existing asset base to satisfy its creditors, owners, and other providers of… …

    Wikipedia

  • 9weighted average cost of capital — WACC A method for calculating the average cost of a company s different sources of finance. The WACC is calculated on the assumption that the company will maintain the same debt–equity ratio. Managers should only use the WACC as an appropriate… …

    Accounting dictionary

  • 10Weighted Average Cost — is a method of calculating Ending Inventory cost. It takes Cost of Goods Available for Sale and divides it by the total amount of goods from Beginning Inventory and Purchases. This gives a Weighted Average Cost per Unit. A physical count is then… …

    Wikipedia