weighted-average method

weighted-average method

Англо-русский экономический словарь.

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  • Weighted Average Cost — is a method of calculating Ending Inventory cost. It takes Cost of Goods Available for Sale and divides it by the total amount of goods from Beginning Inventory and Purchases. This gives a Weighted Average Cost per Unit. A physical count is then… …   Wikipedia

  • Weighted average cost of capital — The weighted average cost of capital (WACC) is the rate that a company is expected to pay to finance its assets. WACC is the minimum return that a company must earn on existing asset base to satisfy its creditors, owners, and other providers of… …   Wikipedia

  • weighted average cost of capital — WACC A method for calculating the average cost of a company s different sources of finance. The WACC is calculated on the assumption that the company will maintain the same debt–equity ratio. Managers should only use the WACC as an appropriate… …   Accounting dictionary

  • weighted average cost of capital — WACC A method for calculating the average cost of a company s different sources of finance. The WACC is calculated on the assumption that the company will maintain the same debt equity ratio Managers should only use the WACC as an appropriate… …   Big dictionary of business and management

  • weighted average — balanced average, average whose different components are weighted in different ways; method for evaluating the value of a supply …   English contemporary dictionary

  • weighted average — A seldom used method of assessing a stock of merchandise for taxation. Anno: 66 ALR2d 836 …   Ballentine's law dictionary

  • Narrow-Based Weighted Average — An anti dilution provision used to ensure that investors are not penalized when companies are undergoing additional financing or issuing new shares. A narrow based weighted average takes into account only the total number of outstanding preferred …   Investment dictionary

  • Average cost method — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Weighted — A mathematical process by which figures and/or components are adjusted to reflect importance by value or proportion. A weighted average, for example, takes into account the proportional relevance of each component, instead of measuring each… …   Investment dictionary

  • Average costing — Under the average cost method, it is assumed that the cost of inventory is based on the average cost of the goods available for sale during the period. Average cost is computed by dividing the total cost of goods available for sale by the total… …   Wikipedia

  • average cost — 1) The average cost per unit of output calculated by dividing the total costs, both fixed costs and variable costs, by the total units of output. 2) (AVCO; weighted average cost) A method of valuing units of raw material or finished goods issued… …   Accounting dictionary


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