Assumptions of Capital Asset Pricing Model
Investors who have a portfolio of securities may like to add some more securities to the existing portfolio in order to diversify or reduce the risks. So, it is …
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Personality factors that influence Behaviour of an Employee
Influence of Personality on Behavior of Employee The behavior of a person is considerably influenced by his personality traits. In the workplace the manner in which an employee responds …
Cost Audit | Meaning | Scope | Objectives
What is Cost Audit? Cost audit as the name suggests is an audit of cost records. Cost audit as a discipline and a statutory provision came into being in …
Brand Power | Meaning | 6 Important Characteristics
Meaning of brand power Power brands are key drivers of economic values of a corporation. Brand power transforms a plain product into an economic entity worth many times more …
Methods of Overhead Absorption | Advantages & Disadvantages
Methods of Overhead Absorption There are various methods of absorption of factory overhead. Some of the methods are briefly explained below. 1. Production Unit or Cost Unit Method This …
Levels of Management and their Functions
With the growing complexities of business, the process of management also become more complicated and calls for a higher degree of skill and ability. Particularly in view of the …
Payment of Stock Dividends (Bonus Shares) | Advantages and Disadvantages
Payment of Stock Dividend (Bonus shares) Under stock dividend, the board of directors authorize the distribution of bonus shares to the existing shareholders. These additional shares issued are called …
Importance and Advantages of Quality Control System
The programme of quality control is advantageous to both producers and consumers. On one hand, a quality product will satisfy the customers’ needs and consequently the demand of the …
Preventive Maintenance | Forms | Elements | Objectives
What is Preventive Maintenance? Preventive maintenance consists of routine actions taken in a planned manner to prevent breakdowns. Lubrication and inspection are the two constituents of preventive maintenance. Lubrication …
Important Stages in Vendor Selection and Evaluation
Stages in Vendor Selection and Evaluation The following are the important stages in selection and evaluation of vendors. 1. Survey Stage All possible sources are explored and their capabilities …