Tag: performance

Return on Assets (ROA) is a ratio designed to measure the efficiency of a company’s management. It indicates the company’s profitability as compared to...

What is 'Ratio Analysis' A ratio analysis is a quantitative analysis of information contained in a company’s financial statements. Ratio analysis is...

DefinitionIn finance, the Sharpe ratio is a way to examine the performance of an investment by adjusting for its risk. The ratio measures the...

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

What is 'Salomon Brothers World Equity Index - SBWEI' An index that measures the performance of fixed-income and equity securities from domestic...

What is a Macroeconomic Factor A macroeconomic factor is a broad concept used in economics to describe anything that could affect the economy as a...

What is 'Backflush Costing' Backflush costing is a product costing system generally used in a just-in-time inventory environment. Backflush costing delays the...

What is balance reporting and why is it important for businesses Balance reporting is the process of creating a financial report that provides an overview...

DefinitionBacktesting is a term used in modeling to refer to testing a predictive model on historical data. Backtesting is a type of retrodiction, and...

What is 'Cancellation Provision Clause' It is a provision in an insurance policy that permits an insurer or an insurance company to...