Latest articles
![What is Substance Over Form in Accounting?](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/d17fa6b09bcfe02e00cd191edda795d7/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Find out everything you need to know about substance over form in accounting
![What is Gamification in Business?](https://images.ctfassets.net/40w0m41bmydz/18XFs12FhSe0Ou93BDNQqc/634c3d6c15f6f5a44cdc7902230624cb/CDT-878_Organic_content_thumbnail_starting_a_business_02.png?w=680&h=385&q=50&fm=png)
Learn how gamification can help you smash your business goals.
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Learn how employee turnover can affect a company and how to manage it
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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/6f459d4bf82ba3bf286fc7770096379e/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.
![How to calculate an effective annual interest rate](https://images.ctfassets.net/40w0m41bmydz/1kQ3ksHVz5b8ki7AyL84ai/0fa548c97de33a4d6e83e55e14ebe897/CDT-878_Organic_content_thumbnail_financial_mgmt_01.png?w=680&h=385&q=50&fm=png)
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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Learn how to create a discount factor table, and what it’s used for
![What is Management by Exception?](https://images.ctfassets.net/40w0m41bmydz/18XFs12FhSe0Ou93BDNQqc/634c3d6c15f6f5a44cdc7902230624cb/CDT-878_Organic_content_thumbnail_starting_a_business_02.png?w=680&h=385&q=50&fm=png)
Find out about the manage by exception principle and its application
![What is the High-Low Method?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/410f7ad17c2bd01cf571aa31b17f44a1/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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Could the gross profit method be a useful financial technique for your business?
![What is Fixed Overhead Volume Variance?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/410f7ad17c2bd01cf571aa31b17f44a1/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Why does your business need to know about fixed overhead volume variance?
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Implement a direct material budget and take control of material purchasing costs
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Learn about decentralized decision making, and how to implement it in this guide
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Distributed ledger technology looks set to revolutionise record-keeping.
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Everything you need to know about work order management software
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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/410f7ad17c2bd01cf571aa31b17f44a1/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/6f459d4bf82ba3bf286fc7770096379e/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.
![What is Business Process Re-engineering (BPR)?](https://images.ctfassets.net/40w0m41bmydz/7KSgCvElsk5XSo9NpGooKu/5729ceaa9f110a7e1321263cbd439af7/CDT-878_Organic_content_thumbnail_starting_a_business_01.png?w=680&h=385&q=50&fm=png)
What is business process re-engineering (BPR) and why is it important ?