Accounting method in which only variable (direct) costs and traceable fixed (indirect) costs for an activity (such as marketing) are considered, and untraceable indirect costs are excluded.
An expense that can be traced directly to (or identified with) a specific cost center or cost object such as a department, process, or product.Direct costs (such as for labor, material, fuel or power) vary with the rate of output but are uniform for each unit of production, and are usually under ...
Mass distribution of promotional messages through mail, internet, telephone, or fax.
When an acquiring company takes over another company but does not receive an increase on the profit margin.
Reduction in every current stockholder's (shareholder's) portion of ownership of a firm from the (1) issuance of additional common stock (ordinary shares), or (2) conversion of other types of stock into common stock.
Per-share earnings computation in which preferred stock, unexercised stock options, and convertible debt is also taken into account in addition to the common stock.
When an investor has purchased an investment but has no intentions of doing anything to increase its value.
The custom of a company whose stock is traded publicly to report inconsistent earnings information on two singular official corporate reports such as annual and quarterly reports, 10-Ks, and 10-Qs, especially with the intent of keeping the inconsistency concealed.
