SELL-IN ACCOUNTING records shipments to wholesalers as product sales whether or not they expand retail or wholesale stocking, i.e. revenue is recorded when a product enters the distribution stream while sell-through does not. See SELL-THROUGH ACCOUNTING.
LOADED LABOR RATE is the employee hourly rate plus employee benefits, capital expenses, and other overhead.
WORKING CAPITAL RATIO is working capital expressed as a percentage of sales.
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