COST ROLLUP Definition

Bookmark and Share

COST ROLLUP is a determination of all cost elements within total cost. A cost rollup will normally but not always allow for the dissection of cost by material by a where used chain to the individual component, labor by operation and overheads applied. See COST IMPLOSION.

Learn new Accounting Terms

SHARPE RATIO, named after William P. Sharpe, is a measurement of portfolio trading performance. It is calculated by subtracting risk free rate from total portfolio return, then dividing by the standard deviation of the portfolio:Sharpe ratio = Total portfolio return - Risk free rate / Portfolio standard deviation.

ACCOUNT is the detailed record of a particular asset, liability, owners equity, revenue or expense.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.