Corporate social responsibility

Corporate social responsibility (CSR) is a form of self-regulation, where companies integrate social, environmental and ethical policies into their overall […]

Corporation

A group of individuals authorized by law to act as a single person.

Correlation

A statistical association in which knowing the value of one variable provides information on the likely value of the other, […]

Correlation coefficient

A measure of how closely associated two variables are and whether they tend to take similar or dissimilar values, ranging […]

Cost accounting

The accounting focused on determining the cost per unit of a manufacturer in order to value inventory and cost of […]

Cost behavior

The change in total costs in response to the change in some activity. For example, some of the costs of […]

Cost of goods purchased

For a merchandiser this is the cost of merchandise purchased after deducting purchase returns, purchase allowances, and purchase discounts but […]

Cost of goods sold

The total cost of acquisition or production of a good. This cost explicitly excludes costs relating to the selling of […]

Cost ratio

In estimating the ending inventory under the retail method the cost ratio is the cost of goods available divided by […]