costs of sales
51Roy Abernethy — (September 29 1906, Pennsylvania February 28 1977, Jupiter, Florida) was an executive in the American automobile industry, serving as CEO of American Motors Corporation (AMC) from February 1962 to January 1967. Prior to his tenure at AMC,… …
52Edition (book) — The bibliographical definition of an edition includes all copies of a book printed “from substantially the same setting of type,” including all minor typographical variants. First edition According to the definition of edition above, a book… …
53Cost Of Goods Sold - COGS — The direct costs attributable to the production of the goods sold by a company. This amount includes the cost of the materials used in creating the good along with the direct labor costs used to produce the good. It excludes indirect expenses… …
54Usability — is a term used to denote the ease with which people can employ a particular tool or other human made object in order to achieve a particular goal. Usability can also refer to the methods of measuring usability and the study of the principles… …
55Product lifecycle management — (PLM) is the process of managing the entire lifecycle of a product from its conception, through design and manufacture, to service and disposal. [cite web title = About PLM publisher = CIMdata url = http://www.cimdata.com/PLM/aboutPLM.html ] PLM… …
56Capitalist mode of production — In Marxian economic discourse the capitalist mode of production refers to the socio economic base of capitalist society which began to grow rapidly in Western Europe from the end of the eighteenth century, and later extended to most of the world …
57Operating surplus — is an accounting concept used in national accounts statistics (such as United Nations System of National Accounts (UNSNA) and in corporate and government accounts. It is the balancing item of the Generation of Income Account in the UNSNA. It may… …
58breakeven analysis — /breɪk i:v(ə)n əˌnæləsɪs/ noun 1. the analysis of fixed and variable costs and sales that determines at what level of production the breakeven point will be reached ● The breakeven analysis showed that the company will only break even if it sells …
59Re Saul D Harrison & Sons plc — [1995] 1 BCLC 14, [1994] BCC 475, is a UK company law case on an action for unfair prejudice under s.459 Companies Act 1985 (now s.994 Companies Act 2006). It was decided in the Court of Appeal and deals with the concept of members of a business… …
60Operating cash flow — In financial accounting, operating cash flow (OCF), cash flow provided by operations or cash flow from operating activities (CFO), refers to the amount of cash a company generates from the revenues it brings in, excluding costs associated with… …
