In the company's financial reporting documents this category may contain several line items, e.g. R&D, Sales & Marketing, and General & Administrative. You must ensure that all Overhead Expense line items are contained and accounted for within this category. Where there in no matching category, enter those amounts on a cumulative basis into the General & Administrative category. Enter all amounts in 1,000's.
TQM see TOTAL QUALITY MANAGEMENT.
HORIZONTAL FINANCIAL ANALYSIS allows comparison of one companys ratios to the ratios of other companies as well as to average industrial ratios and internal industrial deviation of these ratios.
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