Activity-Based Costing
Activity-based costing (ABC) is a cost allocation methodology that assigns overhead and indirect costs to products, services, or customers based on the activiti...
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performance-analysis
Performance-Analysis
Break-Even Analysis
Break-even analysis is the process of determining the point at which total revenue equals total costs, meaning the business neither makes a profit nor incurs a ...
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performance-analysis
Break-Even Point
The break-even point is the specific level of sales volume or revenue at which a business's total revenues exactly equal its total costs, resulting in zero prof...
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performance-analysis
Cost Center
A cost center is an organisational unit, department, or function within a company that incurs costs but does not directly generate revenue. Examples include fin...
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performance-analysis
Cost Centre
A cost centre is an organisational unit, department, or function within a company that incurs costs but does not directly generate revenue. Examples include fin...
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performance-analysis
Cost Object
A cost object is any item, entity, or activity for which costs are separately measured and accumulated. Common cost objects include products, services, projects...
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performance-analysis
Cost-Volume-Profit Analysis
Cost-volume-profit (CVP) analysis is a financial modelling technique that examines how changes in costs, sales volume, and price affect a company's operating pr...
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performance-analysis
Fixed Cost
A fixed cost is an expense that remains constant in total regardless of changes in business activity or output volume within a relevant range. Examples include ...
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performance-analysis
Overheads
Overheads are the ongoing business expenses that are not directly attributable to producing a specific product or delivering a specific service. They include co...
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performance-analysis
Root Cause Analysis
Root cause analysis (RCA) is a structured investigation method used to identify the underlying cause of a problem, variance, or failure rather than addressing i...
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performance-analysis
Variable Cost
A variable cost is an expense that changes in direct proportion to changes in business activity or output volume. Examples include raw materials, direct labour ...
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performance-analysis
Benchmarking
Benchmarking is the practice of comparing an organisation's performance metrics against reference points — such as historical performance, internal business uni...
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performance-analysis
Contribution Margin
Contribution margin is the amount remaining from revenue after subtracting variable costs directly attributable to producing a product or delivering a service. ...
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performance-analysis
Cost Driver
A cost driver is the factor or activity that causes costs to be incurred — the variable whose changes most directly cause corresponding changes in a particular ...
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performance-analysis
Cost Structure
Cost structure refers to the composition and relative proportions of the different types of costs incurred by a business — fixed costs, variable costs, direct c...
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performance-analysis
Fixed vs Variable Costs
Fixed costs are expenses that remain constant regardless of changes in business volume or output — such as rent, salaries of permanent staff, and depreciation —...
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performance-analysis
Gross Margin
Gross margin is the difference between revenue and cost of goods sold (COGS), expressed either as an absolute amount or as a percentage of revenue. As a percent...
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performance-analysis
Margin Erosion
Margin erosion refers to a sustained reduction in profit margins over time, resulting from costs increasing faster than revenues, pricing pressure preventing re...
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performance-analysis
Performance Analysis
Performance analysis is the systematic examination of an organisation's financial and operational results to understand what has driven performance outcomes, id...
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performance-analysis
Performance Driver
A performance driver is a factor — financial or operational — whose changes have a direct, causal relationship with changes in a key performance outcome. Perfor...
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performance-analysis
Profitability Analysis
Profitability analysis is the structured examination of financial results to understand the composition and drivers of profit at different levels of the organis...
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performance-analysis
Unit Economics
Unit economics refers to the revenue and cost characteristics of a single unit of a business model — whether a product sold, a customer served, a transaction pr...
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performance-analysis
Variance Analysis
Variance analysis is the process of comparing actual financial or operational results against a reference point — typically budget, prior period, or forecast — ...
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performance-analysis
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