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Definitions (55)
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selling expenses
Type of Operating Expense which includes Sales Salaries, Commissions, related Payroll Taxes and Employee Benefits, Advertising and all other expenses specifically related to the selling of merchandise [..]
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Shrinkage
Difference between the amount of inventory the accounting records report and the actual physical inventory when counted. Can result from bookkeeping or paperwork errors, and/or pilferage (internal or [..]
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Working Capital
(Current Assets minus
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Ratio analysis
The study of relationships between different parts of a company's financial data. Used to pinpoint a company's financial strengths and weaknesses.
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ROA
(Net Profit Before Taxes divided by
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Röa
(Net Profit Before Taxes divided by
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Pro Forma
A forecast or projection.
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Profit
A term for the excess of revenue, proceeds, or selling price over all related costs.
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Operating expenses
Non-merchandise expenses incurred by a business; may be generally categorized as Selling Expenses, Occupancy Expenses, Administrative Expenses, and Depreciation.
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