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Target costing is defined as "a disciplined process for determining and achieving a full-stream cost at which a proposed product with specified functionality, performance, and quality must be produced in order to generate the desired profitability at the product’s anticipated selling price over a specified period of time in the future."
A target ship is a vessel — typically an obsolete or captured warship — used as a seaborne target for naval gunnery practice or for weapons testing. Targets may be used with the intention of testing effectiveness of specific types of ammunition; or the target ship may be used for an extended period of routine target practice with ...
Target is a 30-minute American television anthology series produced by Ziv Television Programs, Inc. for first-run syndication.A total of 38 episodes were aired in 1958. The show was hosted by Adolphe Menjou.
Contribution margin-based pricing maximizes the profit derived from an individual product, based on the difference between the product's price and variable costs (the product's contribution margin per unit), and on one's assumptions regarding the relationship between the product's price and the number of units that can be sold at that price.
A planar graph and its minimum spanning tree. Each edge is labeled with its weight, which here is roughly proportional to its length. A minimum spanning tree (MST) or minimum weight spanning tree is a subset of the edges of a connected, edge-weighted undirected graph that connects all the vertices together, without any cycles and with the minimum possible total edge weight. [1]
In business and for engineering economics in both industrial engineering and civil engineering practice, the minimum acceptable rate of return, often abbreviated MARR, or hurdle rate is the minimum rate of return on a project a manager or company is willing to accept before starting a project, given its risk and the opportunity cost of forgoing other projects. [1]
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