Rate Of Return What is a 'Rate Of Return' A rate of return is the gain or loss on an investment over a specified time period, expressed as a percentage of the investment’s cost. Gains on

Rate Of Change What is 'Rate Of Change' The rate of change (ROC) is the speed at which a variable changes over a specific period of time. ROC is often used when speaking about momentum, an

DefinitionIn finance, the Sharpe ratio is a way to examine the performance of an investment by adjusting for its risk. The ratio measures the excess return per unit of deviation in an invest

Sales Mix What is a 'Sales Mix' Sales mix is a calculation that determines the proportion of each product a business sells, relative to total sales. Sales mix is important, because some pr

Sales Mix Variance What is the 'Sales Mix Variance' Sales mix variance is the difference between a company’s budgeted sales mix and the actual sales mix that the firm sells to customers.

Salvage Value What is a 'Salvage Value' Salvage value is the estimated value that the owner is paid when the item is sold at the end of its useful life. The value is used to determine annu

Simple Moving Average Simple Moving Average (SMA) is a technical analysis tool that denotes average price of an asset during a specific time period. The figure is calculated by aggregating t

Sales Price Variance What is 'Sales Price Variance' The difference between the amount of money a business expects to sell its products or services for and the amount of money it actually s

DefinitionIn retail, sales per unit area is a standard and usually the primary measurement of store success. The unit of area is usually square metres in the metric system or square feet in

Bad Debt Reserve What is 'Bad Debt Reserve' An account set aside by a company to account for and offset losses that arise as a result of defaults from futures loans. This figure may be cal