Elasticity of Demand Elasticity of Demand Mid-Point method Explicit Cost Implicit Cost Economic Cost Accounting Cost Profit

maximization GDP by Expenditure Approach GDP by Income Approach Rate of Inflation Consumer Price Index Monetary Multiplier

Expected Rate of Return Standard Deviation Coefficient of Variation CAPM Option Premium Simple regression equation High and Low Method 80% Learning Curve Operating Leverage Financial Leverage Total Leverage

Price per Share of Common Stock (Dividend Constant) Price per Share of Common Stock (With Dividend Growth) Estimated Future Annual Dividend Preferred Stock Price Cost of Debt Cost of Preferred Equity Cost of Common Equity WACC Cost of New Common Stock Working Capital Current Ratio Quick Ratio or Acid Ratio Account Receivable Turnover Ratio Average Collection Period (Days Sales in Receivable) Inventory Turnover Days Sales in Inventory Total Cost of Inventory Account Payable Turnover Account Payable Period Operating Cycle Cash Conversion Cycle Total Cost of Inventory Reorder Point Economic Order Quantity

Cost of Not Taking Discount Interest Expense Effective Interest Expense Total Borrowing Effective Rate on Discounted Loan Total Borrowings with Compensating Balance Effective Rate with Compensation Balance Accounting Rate of Return Net Present Value Internal Rate Return Payback Period Profitability Index Return on Investment Residual Income Return on Assets EPS on Common Stock Return on Common Equity Price-Earnings Book Value per Share Market/Book Ratio Economic Value Added Total Debt to Total Capital Debt to Equity Long Term Debt to Total Equity Debt to Total Assets

Free Cash Flow Annual Cost of Carry Inventory Operating Profit Margin Gross Margin Dividend Payout Ratio Times Interest Earned

Prime Cost Conversion Cost Absorption Costing Variable Costing Gross Margin Contribution Margin Contribution Margin Ratio Breakeven Point in Units Breakeven Point in Dollars Margin of Safety in Dollars Margin of Safety (%) Target Operating Income in Units Target Operating Income in Dollars Operating Income Target Unit in Volume (NI) COGM COGS

FIFO for Equivalent Units FIFO for Cost per Equivalent Units Weighted Average Equivalent Units Weighted Average per Equivalent Units

DM Price Variance DM Quantity Variance DL Rate Variance DL Efficiency Variance VOH Spending Variance VOH Efficiency Variance FOH Spending Variance FOH Volume Variance 3-Way Overhead Variance 2-Way Overhead Variance Net Factory Overhead Variance Sales Price Variance Sales Volume Variance Market Share Variance Market Size Variance