CASH IN ADVANCE Definition

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CASH IN ADVANCE is when full payment is due before the merchandise is shipped. Least risk to seller, most risk to buyer.

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CONTROLLABLE MARGIN technically is the excess of contribution margin over controllable fixed costs. Managerially it is that margin that you can reasonably expect from a process that is balanced and controlled. Controllable margin is considered to be the best measure of a managers performance in efforts to control revenues and costs.

DIVIDEND is that portion of a corporations earnings which is paid to the stockholders.

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