|Moving average inventory method|
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Definition of Moving average inventory method
Moving average inventory method
An inventory costing methodology that calls for the re-calculation of the average cost of all parts in stock after every purchase.
A method for dividing inventory into classifications,
a process of service department cost allocation
A method of adjusting accounts receivable to the amount that is expected to be collected based on company experience.
Arithmetic mean return.
An arithmetic mean of selected stocks intended to represent the behavior of the market or some
The average project earnings after taxes and depreciation divided by the average
An estimation of price that uses the average or representative price of a
The weighted-average age of all of the firm's outstanding invoices.
The average useful life of a company's collective amortizable asset base.
average number of days necessary to receive cash for the sale of
The ratio of accounts receivables to sales, or the total
The inventory cost-flow assumption that assigns the average
A firm's required payout to the bondholders and to the stockholders expressed as a
The beginning inventory for a period, plus the amount at the end of
Also referred to as the weighted-average life (WAL). The average number of years that each
The average time to maturity of securities held by a mutual fund. Changes in interest rates
Average Propensity to Consume
Ratio of consumption to disposable income. See also marginal propensity to consume.
Average Propensity to Save
Ratio of saving to disposable income. See also marginal propensity to save.
Average rate of return (ARR)
The ratio of the average cash inflow to the amount invested.
Average tax rate
Taxes as a fraction of income; total taxes divided by total taxable income.
average tax rate
Total taxes owed divided by total income.
Benefit Ratio Method
The proportion of unemployment benefits paid to a company’s
Benefit Wage Ratio Method
The proportion of total taxable wages for laid off
Blanket inventory lien
A secured loan that gives the lender a lien against all the borrower's inventories.
The amount of money invested in inventory, as per a company’s
Bootstrapping, bootstrap method
An arithmetic method for backing an
A method of constructing a replicating portfolio in which the manager purchases a
A contract accounting method that recognizes contract revenue
Current rate method
Under this currency translation method, all foreign currency balance-sheet and income
Days' sales in inventory ratio
The average number of days' worth of sales that is held in inventory.
Direct estimate method
A method of cash budgeting based on detailed estimates of cash receipts and cash
A method of preparing the operating section of the Statement of Cash Flows that uses the company’s actual cash inflows and cash outflows.
a service department cost allocation approach
A format for the operating section of the cash-flow statement that reports actual cash receipts and cash disbursements from operating activities.
Direct write-off method
A method of adjusting accounts receivable to the amount that is expected to be collected by eliminating the account balances of specific nonpaying customers.
inventory intended for shipment to customers, usually
dividend growth method
a method of computing the cost
dollar days (of inventory)
a measurement of the value of inventory for the time that inventory is held
Dow Jones industrial average
This is the best known U.S.index of stocks. It contains 30 stocks that trade on
Dow Jones Industrial Average
Index of the investment performance of a portfolio of 30 “blue-chip” stocks.
The dollar value or unit total of goods on hand at the end of an
Accounting method for an equity security in cases where the investor has sufficient
FIFO method (of process costing)
the method of cost assignment that computes an average cost per equivalent
Finished goods inventory
Goods that have been completed by the manufacturing
Finished goods inventory
Completed inventory items ready for shipment to
First in, first-out costing method (FIFO)
A process costing methodology that assigns the earliest
First-In, First-Out (FIFO) Inventory Method
The inventory cost-flow assumption that
The practice of reporting to shareholders using straight-line depreciation and
Excess inventory kept on hand to provide a buffer against
A method of accounting for petroleum exploration and development expenditures
Excess inventories kept on hand as a buffer against contingent
a technique used to determine the fixed
inventory currently situated between its shipment and delivery
Parts with no recent prior or forecasted usage.
A method of preparing the operating section of the Statement of Cash Flows that does not use the company’s actual cash inflows and cash outflows, but instead arrives at the net cash flow by taking net income and adjusting it for noncash expenses and the changes from last year in the current assets and current liabilities.
A format for the operating section of the cash-flow statement that
For companies: Raw materials, items available for sale or in the process of being made ready for
Goods bought or manufactured for resale but as yet unsold, comprising raw materials, work-in-progress and finished goods.
The cost of the goods that a company has available for resale.
Goods that a firm stores in anticipation of its later sale or use as an input.
The cost of unsold goods that are held for sale in the ordinary course of business or
Those items included categorized as either raw materials, work-inprocess,
A transaction used to adjust the book balance of an inventory
The number of days it would take to sell the ending balance in inventory at the
The redirection of parts or finished goods away from their intended
A transaction used to record the reduction in inventory from a location,
A secured short-term loan to purchase inventory. The three basic forms are a blanket
The arrival of an inventory delivery from a supplier or other
inventory returned from a customer for any reason. This receipt
A term describing the loss of products from inventory
A shortfall between inventory based on actual physical counts and inventory
The ratio of annual sales to average inventory which measures the speed that inventory
The number of times a company sold out and replaced its average stock of goods in a year. The formula is:
The number of times per year that an entire inventory or a
Ratio of annual sales to inventory, which shows how many times the inventory of a firm is sold and replaced during an accounting period.
inventory turnover ratio
The cost-of-goods-sold expense for a given
Inventory Turnover Ratio
Provides a measure of how often a company's inventory is sold or
Refers to making an entry, usually at the close of a
judgmental method (of risk adjustment)
an informal method of adjusting for risk that allows the decision maker
Just-in-time inventory systems
Systems that schedule materials/inventory to arrive exactly as they are
Last-In, First-Out (LIFO) Inventory Method
The inventory cost-flow assumption that assigns the most recent inventory acquisition costs to cost of goods sold. The earliest inventory
Log-linear least-squares method
A statistical technique for fitting a curve to a set of data points. One of the
An inventory item’s budgeted maximum inventory level,
The value of the products that a retailing or wholesaling company intends to resell for a profit.
method of least squares
see least squares regression analysis
method of neglect
a method of treating spoiled units in the
An inventory item’s budgeted minimum inventory level.
modified FIFO method (of process costing)
the method of cost assignment that uses FIFO to compute a cost per
Monetary / non-monetary method
Under this translation method, monetary items (e.g. cash, accounts
Used in charts and technical analysis, the average of security or commodity prices
A price average that is adjusted by adding other
A financial chart that plots leading and lagging
The current inventory balance, less allocated or reserved items.
net present value method
a process that uses the discounted
Net Present Value (NPV) Method
A method of ranking investment proposals. NPV is equal to the present value of the future returns, discounted at the marginal cost of capital, minus the present value of the cost of the investment.
The practice of making a charge in the income account equivalent to the tax savings
Parts not used in any current end product.
A capital budgeting analysis method that calculates the amount of
A contract accounting method that recognizes contract
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