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Corporate governance is a system by which corporates are directed and controlled. The Board of Directors have a fiduciary duty…

Cost allocation is the process of identifying, aggregating, and assigning costs to cost objects. A cost object is any activity…

(i) Direct Re-Distribution Method: Under this method, the costs of service departments are directly apportioned to production departments without taking…

Cost Sheet is a statement, prepared at given intervals of time, which provides information regarding elements of cost incurred in…

Tender Tender is nothing but a response to an invitation to offer to provide product or services at quoted prices…

Under this method, a minimum quantity of stock is always to be held in stores as fixed asset. The minimum…

Management of employees: Managing employees is the foremost duty of a retail manager. This includes the management of store’s employees…

Highest-In First-Out (HIFO) is a type of stock distribution and valuation method. The HIFO method follows the concept that stock…

Material control is the process of systematically controlling materials over the stages of procurement, storage, and usage so as to…

Realizable Price Method Net realizable value (NRV) is the value for which an asset can be sold, minus the estimated…