ACCOUNT ANALYSIS is a way to measure cost behavior. It selects a volume-related cost driver and classifies each account from the accounting records as a fixed or variable cost. The cost accountant then looks at each cost account balance and estimates either the variable cost per unit of cost driver activity or the periodic fixed cost.
DUMPING is the selling of merchandise in a foreign country at, or, below cost in order to seize market share.
SUBLET, in real estate, refers to the leasing of space within a leased facility by the original lessee.
Enter a term, then click the entry you would like to view.