Latest articles
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Find out why demand-pull inflation happens and how to control it
![What is a basis point?](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
Discover what basis points are and how to use this unit of measurement
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The importance of sell-through rate for retailers, and how to calculate yours.
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Learn the meaning of a semi-variable cost and its examples
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Learn how agency theory can improve agency relationships.
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How to calculate an Effective Annual Interest Rate
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Improve the long term financial viability of your SME with these key steps!
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Find out about the manage by exception principle and its application
![What is the High-Low Method?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Is the high-low method a useful financial tool for your business?
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Distributed ledger technology looks set to revolutionise record-keeping.
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Does the theory of constraints enable managers to push for greater efficiency
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Is total quality management a useful management system or has it had its day?
![What is apportionment?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/e221983204e31579992fead7d6b94f56/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Find out what apportionment is and why it can be useful with this handy article.
![What is the book-to-bill ratio?](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
Everything you need to know about the book-to-bill ratio.
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What is business process re-engineering (BPR) and why is it important ?
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Clearing accounts: What they are and how they can help your business?
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What is a common-sized income statement and how can it form business decisions?
![What is a compensating balance?](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
What is a compensating balance and when might you need or want one?
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Is the Programme Evaluation & Review Technique a useful way to map a project?
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Learn how the LIBOR rate determines the interests banks charge on loans
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Learn more about how inflection points can determine a company’s survival
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Learn how to identify greenwashing and ways to avoid it
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Learn how ethical investing can influence investors’ decision
![What Is Cross Elasticity of Demand?](https://images.ctfassets.net/40w0m41bmydz/2FJ7EXJNWTEbdSvX7G00Ti/253ad9cf94977b6971a01b23164dc548/CDT-878_Organic_content_thumbnail_financial_mgmt_02.png?w=680&h=385&q=50&fm=png)
Learn more about the relevance of cross elasticity of demand