Yield On Cost (YOC) What is 'Yield On Cost - YOC' The annual dividend rate of a security divided by the average cost basis of the investments. It shows the dividend yield of the original i

Yield Variance What is 'Yield Variance' Yield variance is the difference between actual output and standard output of a production or manufacturing process, based on standard inputs of mat

Yearly Rate Of Return Method What is 'Yearly Rate Of Return Method ' More commonly referred to as annual percentage rate. It is the interest rate earned on a fund throughout an entire yea

National Insurance Contributions (NIC) What is 'National Insurance Contributions - NIC' Payments made by employees and employers into the United Kingdom's National Insurance (NI). National

Absolute Breadth Index (ABI) What is 'Absolute Breadth Index - ABI' A market indicator used to determine volatility levels in the market without factoring in price direction. It is calcula

Absolute Rate What is 'Absolute Rate' The fixed portion of an interest-rate swap, expressed as a percentage rather than as a premium or a discount to a reference rate. Explaining 'Absolu

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

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.

Sales Per Share What is 'Sales Per Share' Sales per share is a ratio that computes the total revenue earned per share over a 12-month period. It is calculated by dividing total revenue ear

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