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The Investors Book

Learn about Investing & Business related terms

Prachi M

Marketing Information System

July 2, 2019 by Prachi M Leave a Comment

Definition: The marketing information system refers to the use of technology for the arrangement of the relevant data related to the market, sales, promotion, price, competition and allocation of goods and service. This information is acquired after a proper analysis and understanding of the marketing environment to ensure effective decision making in the organization. It … [Read more...] about Marketing Information System

Global Retailing

June 29, 2019 by Prachi M Leave a Comment

Definition: Global retailing is the concept of selling products (i.e., goods and services) across the geographical boundaries of a country to the consumers available in the different parts of the world to attain global presence and recognition and to capture the opportunities prevailing in the potential overseas markets. The concept of global retailing is widely adopted … [Read more...] about Global Retailing

Joint Cost

June 28, 2019 by Prachi M Leave a Comment

Definition: The joint cost refers to that cost which is incurred before the split-off point on the production or manufacturing of multiple products, by consuming the same inputs or factors of production (i.e., raw material and manufacturing process). This type of cost accounting is usually common in primary industries. Split-off Point: The production stage at which all the … [Read more...] about Joint Cost

Service Costing

June 26, 2019 by Prachi M Leave a Comment

Definition: The term service costing or operating costing refers to the computation of the total operational cost incurred on each unit of the intangible product. These intangible products or services can be either in the form of internal services that are carried out by industries as supporting activities for the manufacturing of goods. Or in the way of external services that … [Read more...] about Service Costing

Cost Sheet

June 22, 2019 by Prachi M 2 Comments

Definition: A cost sheet is a statement which represents the various costs incurred at different stages of business operations, in a tabular format. It determines the total cost or expenditure made by the organization, along with the cost incurred on each unit of a product or service in a particular period. The cost sheet of a business organization provides an insight into … [Read more...] about Cost Sheet

Cash Book

June 18, 2019 by Prachi M Leave a Comment

Definition: A cash book is that unique book of accounts which fulfils the objective of both, a journal and a ledger. Like a journal, it is the first book which records all the cash transactions of the business. It also acts as a subsidiary book to post all the cash transactions, similar to a cash account in the ledger. It can be broken down into two words, i.e., 'cash' and … [Read more...] about Cash Book

Journal Entries

June 14, 2019 by Prachi M Leave a Comment

Definition: Journal refers to a 'book' or 'diary' and entry means noting down of something. On combining these two words, we get 'journal entry'. It can be explained as a book meant for the original recording of the day to day business transactions or activities in a systematic order. The formal step by step entry of these business activities in a journal is termed as … [Read more...] about Journal Entries

Commercial Paper (CP)

June 8, 2019 by Prachi M Leave a Comment

Definition: A commercial paper (CP) can be viewed as an unsecured, short-term and negotiable money market instrument. It is issued by the companies with good credit rating to acquire quick working capital to meet its short-term liabilities like paying off bills or maintaining inventory. The issuing company promises to repay the borrowed sum on or before the mentioned maturity … [Read more...] about Commercial Paper (CP)

Industrial Disputes

June 6, 2019 by Prachi M Leave a Comment

Definition: An industrial dispute can be viewed as friction or disagreement between two or more parties involved, due to the difference in their perceptions, opinions, mindsets, attitudes and values. In an organization, the parties engage in such disputes can be: Employer and employee; employee and employee or; employer and employer. On a massive level, conflicts … [Read more...] about Industrial Disputes

Approaches to Industrial Relations

June 4, 2019 by Prachi M Leave a Comment

Definition: Industrial relations is that part of human resource management which studies the formal relationship of the workers with the administration and the employers and ensuring a proper mechanism to manage the industrial disputes and conflicts. In the present scenario, the relationship between the employer and the employees have changed to a great extent what it used … [Read more...] about Approaches to Industrial Relations

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