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Cost variance
The amount of money a task is over or under budget.
Cost drivers
Those activities that have a direct and causal relationship to the incurring of overhead costs.
Consensus standards
Developed through agreement among professionals regarding good practices. They are voluntarily adopted by an organization.
Communication
The two-way process of creating and sending messages and receiving feedback with the goal to influence the opinions, actions, and decisions of […]
Capital asset
A depreciable item whose cost is significant to the company and whose expected life is longer than one accounting period and often […]
Cash basis
In financial recording, this method of accounting is used to account for cash when it is received or spent. Items promised to […]
Cloud computing
Users can—via the Internet—store, access and process data that is stored at locations that can be anywhere.
Cost-reimbursement contract
Allows for payment of all incurred costs within a predetermined ceiling that can be allocated to the contract, that are allowable within […]
Cartel
A formal (explicit) agreement among suppliers, producers or other organizations that agree to coordinate prices and/or production.
Common area factor (rentable/usable ratio)
The factor used to determine a tenant’s pro rata share of the common area. Also known as core factor, core and service […]