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Learn about Investing & Business related terms

Anjali J

Human Resource Planning Process

Definition: The Human Resource Planning Process critically analyses, forecasts, and allocates human resources as per business goals. It assists organizations in estimating their existing as well as future manpower requirements. This process is carried out in all organizations, big or small. We can also refer to it as Manpower Requirement Process. It serves as a bridge … [Read more...] about Human Resource Planning Process

Differential Costing

Definition: Differential costing is a technique that examines changes in the total cost and revenue by analyzing proposed alternatives. These changes comprise an increase/decrease in the cost of crucial elements affecting decision-making. Financial managers conduct a comparative analysis to ascertain the difference in the cost due to the change in operations. It involves … [Read more...] about Differential Costing

Rural Consumer

Definition: A Rural Consumer is an end-user of the products offered in rural markets. More precisely, a rural consumer is one who buys goods & services for self-consumption, reselling or reproduction in rural areas. The rural consumer has less disposable income. Therefore, they prefer to buy less expensive products. They differ from urban consumers in respect of … [Read more...] about Rural Consumer

Fund Flow Statement

Definition: Fund Flow Statement summarises the movements of funds in the business between the two accounting periods. It provides analytical data about the procurement and utilization of funds. It is a technique that studies, controls and monitors the number of changes in the funds during a period. Consequently, financial managers can judge whether the funds are efficiently … [Read more...] about Fund Flow Statement

Service Marketing Mix

Definition: Service Marketing Mix is the essential internal element based on which the strategy for marketing services will be developed. It is a tool used to place and position the services in the target market. Also, it helps in communicating the unique features of the services. Moreover, the service marketing mix is a well-ordered and synchronized effort. The seller … [Read more...] about Service Marketing Mix

Computerized Accounting

Definition: Computerized accounting refers to carrying out accounting functions or processes using computers. It involves recording and analyzing financial transactions electronically over accounting software. The accounting software serves as a framework for data recording and processing. Companies may use readymade accounting software available in the market or get a … [Read more...] about Computerized Accounting

Consumer Equilibrium

Definition: Consumer equilibrium is when the customer attains maximum satisfaction from his present consumption pattern with given income and prevailing market prices. Here, the customer is not likely to change his expenditure and units consumed. This is because, he derives the highest utility from the commodities purchased with the given income. First, lets us … [Read more...] about Consumer Equilibrium

Employee Separation

Definition: Employee Separation is the discontinuation of his employment contract with the company. The termination of employees services can be either Voluntary or Involuntary. This can take the form of Retirement, Resignation, Discharge, Layoff, etc. The companies and employees must specify valid reasons behind their separation. The process may be upsetting for both, … [Read more...] about Employee Separation

Responsibility Accounting

Definition: Responsibility accounting is an accounting system that controls cost and revenue, by delegating responsibility to individuals or groups and apportionment of responsibility centres. It aims to achieve minimum variance between actual and planned goals. Responsibility Accounting focuses on monitoring and controlling costs through personal responsibility within the … [Read more...] about Responsibility Accounting

Product Decision

Definition: Product Decision in marketing refers to the company’s mindful decisions, major or minor regarding their product. It ranks first among the 4Ps of Marketing- Product, Price, Place and Promotion. Organizations take these decisions to attain their objectives and become profitable in the long run. Product Decisions are vital marketing decisions to be made at various … [Read more...] about Product Decision

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