Definition of Primary location

Primary location

A storage location labeled as the primary location for a specific
inventory item.

Asset allocation decision

The decision regarding how an institution's funds should be distributed among the
major classes of assets in which it may invest.

Capital allocation

decision Allocation of invested funds between risk-free assets versus the risky portfolio.

Dynamic asset allocation

An asset allocation strategy in which the asset mix is mechanistically shifted in
response to -changing market conditions, as in a portfolio insurance strategy, for example.

Policy asset allocation

A long-term asset allocation method, in which the investor seeks to assess an
appropriate long-term "normal" asset mix that represents an ideal blend of controlled risk and enhanced
return.

Primary market

The first buyer of a newly issued security buys that security in the primary market. All
subsequent trading of those securities is done in the secondary market.

Primary offering

A firm selling some of its own newly issued shares to investors.

Tactical Asset Allocation (TAA)

An asset allocation strategy that allows active departures from the normal
asset mix based upon rigorous objective measures of value. Often called active management. It involves
forecasting asset returns, volatilities and correlations. The forecasted variables may be functions of
fundamental variables, economic variables or even technical variables.

Allocation base A measure of activity or volume such as labour

hours, machine hours or volume of production
used to apportion overheads to products and
services.

Overhead allocation

The process of spreading production overhead equitably over the volume of production of goods or services.

Primary Market

Market where debt and equity securities are sold by an issuing
company to investors to raise capital for its operations

allocation

the systematic assignment of an amount to a recipient
set of categories annuity a series of equal cash flows (either positive or negative) per period

approximated net realizable value at split-off allocation

a method of allocating joint cost to joint products using a
simulated net realizable value at the split-off point; approximated
value is computed as final sales price minus
incremental separate costs

cost allocation

the assignment, using some reasonable basis,
of any indirect cost to one or more cost objects

net realizable value at split-off allocation

a method of allocating joint cost to joint products that uses, as the proration base, sales value at split-off minus all costs necessary
to prepare and dispose of the products; it requires
that all joint products be salable at the split-off point

physical measurement allocation

a method of allocating a joint cost to products that uses a common physical characteristic as the proration base

sales value at split-off allocation

a method of assigning joint cost to joint products that uses the relative sales values of the products at the split-off point as the proration basis; use of this method requires that all joint products
are salable at the split-off point

Allocation

The process of storing costs in one account and shifting them to other
accounts, based on some relevant measure of activity.

primary market

Market for the sale of new securities by corporations.

Fixed-location storage

An inventory storage technique under which permanent
locations are assigned to at least some inventory items.

Random-location storage

The technique of storing incoming inventory in any
available location, which is then tracked in a locator file.

Chicago Mercantile Exchange (CME)

A not-for-profit corporation owned by its members. Its primary
functions are to provide a location for trading futures and options, collect and disseminate market information,
maintain a clearing mechanism and enforce trading rules.

Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.