DRAM Definition

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DRAM is a currency of Armenia.

Learn new Accounting Terms

TOP-DOWN BUDGETING is where budgets are created by starting from the highest level working towards the bottom using parametric relationships. A monetary value is placed on an individual unit (product, service, materials, and labor hour). An estimate of the number of units required is then converted to currency by multiplying the quantity of units by the unit price.

ACB normally refers to adjusted cost base.

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