JOB SPECIFICATION is the delineation of the knowledge, skills, and abilities along with the associated education, training, and experience required to successfully perform within a position. The stipulated criteria normally constitutes the minimum recruiting criteria or minimum qualifications for the position
VARIABLE COSTS are those costs associated with production that changes directly with the amount of production, e.g.,the direct material or labor required to complete the build or manufacturing of a product.
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.
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