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Target Costing Phases: Planning, Development and Production Target costing is a market driven methodology. There are the three phases of…

Activity based costing Activity based costing is a method of cost allocation of overhead costs such that, for each different…

Costing method is the approach or style or tactic adopted by an organization to collect cost data in a more…

Speculation, or speculative trading, refers to the act of conducting a financial transaction that has substantial risk of losing value…

A hedge is an investment that is made with the intention of reducing the risk of adverse price movements in…

Arbitrage Arbitrage is the act of buying and selling an asset simultaneously in different markets to profit from a mismatch…

Some financial risks can be shared through financial instruments known as derivatives, futures contracts or hedging. For example, exposure to…

Forward Contract Example Old MacDonald had a farm, and on that farm, he grew corn a lot of corn. This…

For example, Crude Oil is currently selling at $60 a barrel, and a futures contract for $65 per barrel is…