福特的财务培训资料.pdf

FINANCE DEFINITIONS GLOSSARY OF TERMS FINANCE DEFINITIONS METRICS ARE BASED ON THE INCOME STATEMENT REVENUE VARIABLE MARKETING MATERIAL NET REVENUE WARRANTY CONTRIBUTION COST OUTBOUND FREIGHT CONTRIBUTION MARGIN PERIOD COSTS PROCESSING COSTS OTHER INCOME / (EXPENSE) LABOR OVERHEAD COMPENSATION FACTORS INBOUND FREIGHT SPENDING RELATED PARTS ACCESSORIES OBSOLESCENCE PROFITS OTHER PERIOD COSTS TOTAL AUTOMOTIVE PROFIT ENGINEERING FINANCING FIXED MARKETING ADMINISTRATIVE TOTAL CORPORATE PROFIT SELLING CONTRIBUTION MARGIN DEFINITION RATIONALE / THEORY CALCULATION MEASURE OF PRE-TAX MEASURES WHETHER AN NET REVENUE LESS PROFIT EARNED AFTER ADDITIONAL SALE OF A CONTRIBUTION COSTS VARIABLE MARKETING VEHICLE CONTRIBUTES SUCH AS MATERIAL, CONTRIBUTION COSTS PROFIT TO THE COMPANY. WARRANTY OUTBOUND ARE TAKEN INTO ON A FINANCIAL BASIS, IT FREIGHT ACCOUNT DOES NOT MAKE SENSE TO PRODUCE AN ITEM THAT CANNOT COVER ITS CONTRIBUTION (I.E., OUT-OF- POCKET) COSTS. USED TO CALCULATE VOLUME