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 V