Ex-Dividend Date
To understand the concept of Ex-dividend date, we need to first understand the dividend payment timeline. Once the company’s board approves the dividend of… Read Article
EBITDA
Meaning of EBITDAEarnings before Interest, Taxes, Depreciation, and Amortization (EBITDA) can be defined as a company’s operating profit without considering factors such as interest,… Read Article
Program Budget
A program budget is a framework by which the business allocates its resources to different departments and activities and manages the cash flows of… Read Article
Types of Budget
The budget forecasts the future activity of the company and helps in allocating the funds/resources to the different areas or departments of the business.… Read Article
Financial Budget
A budget helps an organization allocate the resources of the company to different departments and activities and manage the cash flows of the business… Read Article
Variance Analysis Formula with Example
The variance analysis formula is the key to preparing variance analysis reports. For each type of variance, there is a plug-and-play variance formula to… Read Article
Material Variance
Material Cost VarianceThe difference between the standard cost of direct materials specified for production and the actual cost of direct materials used in production… Read Article
Sources of Debt Financing
Meaning of Debt FinancingBusiness is in continuous need of funds for working capital needs or for incurring capital expenditures. In such scenarios, when the… Read Article
Sources 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… Read Article
Working Capital Turnover Ratio
Meaning of Working Capital TurnoverWorking capital turnover measures the revenue generated from every investment made in the form of working capital. The working capital… Read Article
Mortgaged Debentures
Meaning of Mortgaged DebenturesMortgaged debentures are the types of debentures in which the company issues debentures to the applicants by keeping fixed assets as… Read Article