Operating Cash Flow
Meaning of Operating Cash Flow Operating Cash Flow (OCF) is a metric used to test the company’s cash inflow through business. It shows how well a company can produce …
Program Budget
Budget is developing a framework in which the business allocates its resources to different departments and activities to manage the cash flows of the organization. There are many types …
Types of Budget
The budget forecasts the future expenses of the company and helps in allocating the funds to the different areas or departments of the business to meet their necessary expenses. …
Financial Budget
A budget helps the organization to allocate the resources of the company to different departments and activities to manage the cash flows of the business in an effective way. …
Variance Analysis Formula with Example
Variance Analysis refers to the investigation as to the reasons for deviations in the financial performance from the standards set by an organization in its budget. It helps the …
Material Variance
Material Cost Variance The difference between the standard cost of direct materials specified for production and the actual cost of direct materials used in production is known as Direct …
Sources of Debt Financing
Meaning of Debt Financing Business is in continuous need of funds for working capital needs or for incurring capital expenditures. In such scenarios, when the business borrows money from …
Sources of Equity Financing
Meaning of Equity Financing Every organization needs funds to function and it does so by raising capital. When the capital is raised by the sale of shares of the …
Working Capital Turnover
Meaning of Working Capital Turnover Working capital turnover measures the revenue generated from every investment made in the form of working capital. The working capital turnover ratio helps the …
Mortgaged Debentures
Meaning of Mortgaged Debentures Mortgaged debentures are debentures in which the company issues debentures to the applicants by keeping fixed assets as collateral security against the loan. The business …