INCREMENTAL COST is the increase or decrease in costs as a result of one more or one less unit of output.
OPERATING PROFIT TO SALES is a useful ratio when evaluating value of a firm. It discounts the effect of varying tax rates and benefits to give a more accurate indication of the return associated with the firm. Operating Profit (EBITDA) / Net Revenues.
FULL COSTING see ABSORPTION COSTING.
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