Cost or market method

Cost or market method
طريقة سعر التكلفة أو سعر السوق

English-Arabic economic glossary.

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  • Lower of Cost and Market Method — A requirement of GAAP in the United States that inventory be recorded at the lower of either the cost to produce it, the cost to repurchase it or the market value of the inventory. The lower of cost and market method has two boundaries on the… …   Investment dictionary

  • lower of cost or market method — n. In accounting, an approach under which the value of goods held for sale is set at the lower of acquisition cost or market price. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 …   Law dictionary

  • Cost to serve — is a process driven accountancy tool to calculate the profitability of a customer account, based on the actual business activities and overhead costs incurred to service that customer.[1] In the context of supply chain management it can be used… …   Wikipedia

  • lower of cost or market — LCM A method of valuing a current asset of an organization in which the value taken is either its purchase (or production) price or the cost of replacing it (by purchase or manufacture), whichever is the lower. The Companies Act (1985) requires… …   Big dictionary of business and management

  • Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Cost-plus pricing — is a pricing method used by companies to maximize their profits. The firms accomplish their objective of profit maximization by increasing their production until marginal revenue equals marginal cost, and then charging a price which is determined …   Wikipedia

  • Market–Frankford Line —      Market–Frankford Line Market–Frankford Line train departing 52nd Street stati …   Wikipedia

  • Market analysis — A market analysis studies the attractiveness and the dynamics of a special market within a special industry. It is part of the industry analysis and this in turn of the global environmental analysis. Through all these analyses the chances,… …   Wikipedia

  • Cost contingency — When estimating the cost for a project, product or other item or investment, there is always uncertainty as to the precise content of all items in the estimate, how work will be performed, what work conditions will be like when the project is… …   Wikipedia

  • Cost the limit of price — Part of the Politics series on Anarchism …   Wikipedia

  • Cost Approach — A real estate valuation method that surmises that the price someone should pay for a piece of property should not exceed what someone would have to pay to build an equivalent building. In cost approach pricing, the market price for the property… …   Investment dictionary

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