COST CEILING Definition

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COST CEILING, in project management, is the sum of the Project Cost Target plus the projects Contingencies cost allowances.

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FULL ABSORPTION COSTING see ABSORPTION COSTING.

ANNUAL REPORT is the requirement for all public companies to file an annual report with the Securities and Exchange Commission detailing the preceding years financial results and plans for the upcoming year. Its regulatory version is called "Form 10 K." The report contains financial information concerning a companys assets, liabilities, earnings, profits, and other year-end statistics. The annual report is also the most widely-read shareholder communication.

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