Overhead cost

Working capital

Indirect production cost

Direct production cost

B. Working capital

Viscosity of the fluid

Density of the fluid

Total cost considerations (pumping cost plus fixed cost of the pipe)

None of these

Fixed charges

Plant overheads

Direct products cost

Administrative expenses

Book value

Total cost

Operating cost

None of these

Gross margin = net income - net expenditure

Net sales realisation (NSR) = Gross sales - selling expenses

At breakeven point, NSR is more than the total production cost

Net profit = Gross margin - depreciation - interest

Overhead cost

Working capital

Indirect production cost

Direct production cost

Diminishing balance

Straight line

Sum of the years digit

Sinking fund

Proper utilisation of machines

Means to minimise idle time for machines

Time of completion of job

Time of starting of job and also about how much work should be completed during a particular period

Ageing

Wear and tear

Obsolescence

Breakdown or accident

Competition from other manufactures

Product distribution

Opportunities

Economics

0.1

0.6

0.2

0.8

10-15% of purchased equipment cost

3-10% of fixed capital investment

Either (A) or (B)

Neither (A) nor (B)

Value of the asset decreases linearly with time

Annual cost of depreciation is same every year

Annual depreciation is the fixed percentage of the property value at the beginning of the particular year

None of these

End of the project life

Breakeven point

Start up

End of the design stage

Manufacturing cost

Depreciation by sinking fund method

Discrete compound interest

Cash ratio

More

Less

Same

No

Inventories

Marketable securities

Chemical equipments

None of these

Total income

Gross earning

Total product cost

Fixed cost

Net worth means paid up share capital and reserve & surplus (i.e. shareholders equity)

Return on equity = profit after tax/net worth

Working capital turnover ratio = sales/net working capital

Total cost of production is more than net sales realisation (NSR) at breakeven point

Interest on borrowed money

Rent of land and buildings

Property tax, insurance and depreciation

Repair and maintenance charges

Net present worth

Pay out period

Discounted cash flow

Rate of return on investment

^{n} - 1)]

^{n}

^{n}

^{n})

Profit before interest and tax i.e., net profit + interest + tax

Profit after tax plus depreciation

Net profit + tax

Profit after tax

Only slightly more

Much more

Slightly less

Almost equal

One

Three

Six

Twelve

Product inventory

In-process inventory

Minimum cash reserve

Storage facilities

Present worth method

Sinking fund method

Sum of the years-digits method

All (A), (B) and (C)

Thermal

Nuclear

Hydroelectric

Fast breeder reactor

Costs (on annual basis) are constant when the straight line method is used for its determination

Is the unavoidable loss in the value of the plant, equipment and materials with lapse in time

Does figure in the calculation of income tax liability on cash flows from an investment

All (A), (B) and (C)

1 to 5

10 to 20

25 to 35

35 to 45

Multiple straight line method

Sinking fund method

Declining balance method

Sum of the years digit method