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Definition of unit margin
The profit per unit sold of a product after deducting product
The annual sales volume level at which total contribution
The ratio of net income to net sales.
Dollar deposits held in Singapore or other Asian centers.
The ratio of net income before taxes to net sales.
A transaction in which an investor borrows to buy additional shares, using the shares
The difference between variable revenue and variable cost.
Doctrine that says a nation may not be tried in the courts of another country
The dollar equivalent of the safety cushion for a portfolio in a contingent immunization
Used with SAT performance measures, the amount equaling the net earned spread, or
An index of foreign exchange consisting of about 10 European currencies,
The options to identify additional, more valuable investment opportunities
Gross profit divided by sales, which is equal to each sales dollar left over after paying
Opportunity to invest in profitable projects.
When buying securities on margin, the proportion of the total market value of
A sum, usually smaller than -but part of the original margin, which must
This allows investors to buy securities by borrowing money from a broker. The margin is the
Margin account (Stocks)
A leverageable account in which stocks can be purchased for a combination of
A demand for additional funds because of adverse price movement. Maintenance margin
Margin requirement (Options)
The amount of cash an uncovered (naked) option writer is required to
Marginal tax rate
The tax rate that would have to be paid on any additional dollars of taxable income earned.
Net operating margin
The ratio of net operating income to net sales.
Net present value of growth opportunities
A model valuing a firm in which net present value of new
Net profit margin
Net income divided by sales; the amount of each sales dollar left over after all expenses
Operating profit margin
The ratio of operating margin to net sales.
Opportunity cost of capital
Expected return that is foregone by investing in a project rather than in
The difference in the performance of an actual investment and a desired investment
The possible expected return and standard deviation pairs of all portfolios that can be
The margin needed to cover a specific new position. Related: margin, security deposit (initial)
Portfolio opportunity set
The expected return/standard deviation pairs of all portfolios that can be
Present value of growth opportunities (NPV)
Net present value of investments the firm is expected to make
Indicator of profitability. The ratio of earnings available to stockholders to net sales.
Unit benefit formula
Method used to determine a participant's benefits in a defined benefit plan by
Unit investment trust
Money invested in a portfolio whose composition is fixed for the life of the fund.
An additional required deposit to bring an investor's equity account up to the initial margin
UNITS OF PRODUCTION
A depreciation method that relates a machineâ€™s depreciation to the number of units it makes each
The amount added to a lower figure to reach a higher figure, expressed as a percentage of the higher figure, e.g. the margin that profit represents as a percentage of selling price.
The cost of producing one extra unit.
Margin of safety
A measure of the difference between the anticipated and breakeven levels of activity.
The lost opportunity of not doing something, which may be financial or non-financial, e.g. time.
An intermediate measure of profit equal to sales revenue
gross margin, or gross profit
This first-line measure of profit
Expenses that vary in close proportion to changes
Profit Margin Ratio
A measure of how much profit is earned on each dollar of sales. It
the difference between selling price and
contribution margin ratio
the proportion of each revenue dollar remaining after variable costs have been covered;
a unit that has been rejected at a control inspection
equivalent units of production (EUP)
an approximation of the number of whole units of output that could have been
margin of safety
the excess of the budgeted or actual sales
a potential benefit that is foregone because
opportunity cost of capital
the highest rate of return that
product contribution margin
the difference between selling price and variable cost of goods sold
product line margin
see segment margin
the ratio of income to sales
the excess of revenues over direct variable expenses and avoidable fixed expenses for a particular segment
a unit that is rejected at a control inspection
total contribution margin
see contribution margin
total units to account for
the sum of the beginning inventory
a cost caused by the production or acquisition
units started and completed
the 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
The margin that results when variable production costs are subtracted
Revenues less the cost of goods sold.
The incremental change in the unit cost of a product as a result of a
Lost revenue that would otherwise have been realized if a different
marginal tax rate
Additional taxes owed per dollar of additional income.
opportunity cost of capital
Expected rate of return given up by investing in a project.
Benefit or cash flow forgone as a result of an action.
present value of growth opportunities (PVGO)
Net present value of a firmâ€™s future investments.
Marginal Propensity to Consume
Fraction of an increase in disposable income that is spent on consumption.
Marginal Propensity to Import
Fraction of an increase in disposable income that is spent on imports.
Marginal Propensity to Save
Fraction of an increase in disposable income that is saved.
Marginal Tax Rate
Percent of an increase in income paid in tax.
The forgone value of an alternative not chosen, usually the most profitable alternative.
Personal Responsibility and Work Opportunity Reconciliation Act
A federal Act requiring the reporting of new hires into a national database.
EBITDA divided by total sales or total revenue.
Gross Profit Margin
Gross profit divided by revenue.
Unit of measure (UOM, UofM)
The summarization unit by which an item is tracked, such as a
Margin Tax Rate
The tax rate applicable to the last unit of income.
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