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Financial Terms | |
equivalent units of production (EUP) |
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Definition of equivalent units of production (EUP)equivalent units of production (EUP)an approximation of the number of whole units of output that could have been
Related Terms:Aggregate Production FunctionAn equation determining aggregate output as a function of aggregate inputs such as labor and capital. Asian currency units (ACUs)Dollar deposits held in Singapore or other Asian centers. Bond-equivalent basisThe method used for computing the bond-equivalent yield. Bond equivalent yieldBond yield calculated on an annual percentage rate method. Differs from annual Bond-equivalent yieldThe annualized yield to maturity computed by doubling the semiannual yield. Bond Equivalent YieldBond yield calculated on an annual percentage rate method CASH AND CASH EQUIVALENTSThe balance in a company’s checking account(s) plus short-term or temporary investments (sometimes called “marketable securities”), which are highly liquid. ![]() Cash and equivalentsThe value of assets that can be converted into cash immediately, as reported by a Cash equivalentA short-term security that is sufficiently liquid that it may be considered the financial Cash-equivalent itemsTemporary investments of currently excess cash in short-term, high-quality Cash EquivalentsHighly liquid, fixed-income investments with original maturities of three months or less. Cash EquivalentsInstruments or investments of such high liquidity and safety that they are virtually equal to cash. Certainty equivalentAn amount that would be accepted in lieu of a chance at a possible higher, but Common stock equivalentA convertible security that is traded like an equity issue because the optioned Corporate taxable equivalentRate of return required on a par bond to produce the same after-tax yield to cost of production reporta process costing document that ![]() Coupon equivalent yieldTrue interest cost expressed on the basis of a 365-day year. economic production run (EPR)an estimate of the number Equivalent annual annuityThe equivalent amount per year for some number of years that has a present Equivalent annual benefitThe equivalent annual annuity for the net present value of an investment project. Equivalent annual cash flowAnnuity with the same net present value as the company's proposed investment. Equivalent annual costThe equivalent cost per year of owning an asset over its entire life. equivalent annual costThe cost per period with the same present value as the cost of buying and operating a machine. Equivalent bond yieldAnnual yield on a short-term, non-interest bearing security calculated so as to be Equivalent loanGiven the after-tax stream associated with a lease, the maximum amount of conventional Equivalent taxable yieldThe yield that must be offered on a taxable bond issue to give the same after-tax Factor of ProductionA resource used to produce a good or service. The main macroeconomic factors of production are capital and labor. Fixed-income equivalentAlso called a busted convertible, a convertible security that is trading like a straight Lean productionThe technique of stripping all non-value-added activities from Non-production overheadA general term referring to period costs, such as selling, administration and financial expenses. Process flow productionA production configuration in which products are continually Production-flow commitmentAn agreement by the loan purchaser to allow the monthly loan quota to be Production overheadA general term referring to indirect costs. Production payment financingA method of nonrecourse asset-based financing in which a specified Production yield varianceThe difference between the actual and budgeted proportions total units to account forthe sum of the beginning inventory UNITS OF PRODUCTIONA depreciation method that relates a machine’s depreciation to the number of units it makes each units started and completedthe difference between the number of units completed for the period and the units in beginning inventory; it can also be computed as the number of units started during the period minus the units in ending inventory Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |