- = principal budget factorA constraint in budgetary control and decision making, the existence of which prevents an organization from achieving higher levels of performance and profitability. On identifying the limiting factor, resources are deployed in order to eliminate or reduce its effect, at which point it may be replaced by a different limiting factor. Examples of limiting factors are sales volume, skilled labour, and productive capacity.
Accounting dictionary. 2014.
Look at other dictionaries:
limiting factor — n. an environmental factor that limits the growth or activities of an organism or that restricts the size of a population or its geographical range … English World dictionary
Limiting factor — A limiting factor or limiting resource is one that controls a process, such as organism growth or species population size or distribution. The availability of food, predation pressure, or availability of shelter are examples of factors that could … Wikipedia
limiting factor — noun 1. : the factor that limits the reaction rate in any physiological process governed by many variables 2. : the environmental factor that is of predominant importance in restricting the size of a population lack of winter browse is a limiting … Useful english dictionary
limiting factor — Fin anything which limits the activity of an entity. An entity seeks to optimize the benefit it obtains from the limiting factor. Examples are a shortage of supply of a resource, or a restriction on sales demand at a particular price. Also known… … The ultimate business dictionary
limiting factor — Essential factor in the environment that is in short supply; thus limiting growth, some life process or population size … Dictionary of invertebrate zoology
limiting factor — 1. Physiol. the slowest, therefore rate limiting, step in a process or reaction involving several steps. 2. Biol. an environmental factor that tends to limit population size. * * * … Universalium
limiting factor — A factor or condition that, either temporarily or permanently, impedes mission accomplishment. Illustrative examples are transportation network deficiencies, lack of in place facilities, malpositioned forces or materiel, extreme climatic… … Military dictionary
limiting factor — any need such as food, habitat or spawning gravel that is in shortest supply with respect to all resources necessary to sustain life and thus limits the size or retards production of a fish population … Dictionary of ichthyology
Limiting factor — Ограничивающий фактор … Краткий толковый словарь по полиграфии
contribution per unit of limiting factor ratio — Fin a ratio used in marginal costing to measure the contribution to fixed overhead and profit generated by the use of each unit of limiting factor. It is calculated by dividing the product or service contribution by the product or service usage… … The ultimate business dictionary