selling priceselling seasonsemantical levelsemi fixed costsemi knocked downsemi strong efficiencysemi variable costsemi variable costssemifinished productsensitivity analysisseparate accounting entityseparate entity assumptionseparate ratio estimatorseparationseprate entitysequencesequential decisionssequential product flowsequential samplessequential samplingserial bondsserviceservice costservice departmentservice enterpriseservice hour methodservice lifeservice periodservice potentialserviceabilitysettlementsettlement datesettlement of debtsever devaluationshare premiumshared responsibility opinionshareholder democracyshareholders activismshareholders equitysharing of responsibilityshiftshipmentshippershippingshipping ordershipping unitshopping centreshort billsshort cut methodshort cycle