Direct labor cost is a part of wage-bill or payroll that can be specifically and consistently assigned to or associated with the manufacture of a product, a particular work order, or provision of a service.
A point where profile of net present value crosses horizontal axis at plotted graph indicates project internal rate of return. The internal rate of return (IRR) is a metric used in capital budgeting to estimate the profitability of potential investments.
Graph which is plotted for projected net present value and capital rates is called net present value profile. The net present value mainly measures the net increase in the company's equity by working on a project. It is essentially the difference between the present value of cash flows and the initial investment based on the discount rate.
Boron deficiency affects vegetative and reproductive growth of plants resulting in inhibition of cell expansion, death of meristem and reduced fertility. Plants contain B both in a water-soluble and insoluble form.