Management Accounting

Plant Patent

Plant Patent is a kind of intellectual property right that is used to protect the unique and intelligent characteristics of a production plant from being copied. This kind of patent also prevents the reuse, theft, sale and reproduction of the unique characteristics of plant.

Execution Only

Execution only is a kind of trading service that is restricted to the execution of trades only. In this type of trading service client don’t receive any information regarding the merit, suitability and profitability of the trade that is being executed. This kind of

Relevant Cost

Relevant cost can be defined as a managerial accounting term that is used to describe and explain the costs that are related to the management decisions. The man objective behind the concept of the relevant cost is that management requires data and information to

Write Down

Write down is the concept that is completely opposite to the write up. In write down the book value of the asset is reduced because the value of the asset is already overvalued as compared to the actual and the original market value of

Automatic Saving Plan

Automatic Saving Plan is a kind of personal saving plan in which the individual or the plan owner deposits a fixed sum of money automatically in their investment account after some regular interval of time.  There is a typical fund transfer structure that an

Annuity Ladder

Annuity Ladder can be defined as an investment strategy for the retirees or those who are absolutely near their retirement. Annuity Ladder entails the purchase of some immediate annuities over a time period that spans for a year so that it can provide a

Clone Fund

As the name indicates the clone fund is a replica of a larger mutual fund. The clone fund tries to replicate the benefits and the reimbursements of a larger mutual fund. A clone fund is usually setup by the mutual fund issuing company if
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