Overhead costs are expenses tied to things other than the production of goods or services. Here's how to calculate overhead.

The high-low method is used in cost accounting to estimate fixed and variable costs based on a business's highest and lowest levels of activity. By focusing on these extremes, the high-low method ...

For the beginning investor, one of the most important keys to learning about a business is understanding its financial statements. And of the three major statements -- the balance sheet, income ...

Last month, we discussed various pricing methods, and how aggressive pricing models do not necessarily generate operating losses if one controls costs in sync with aggressive pricing to generate a ...