About: 4–4–5 calendar

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The 4–4–5 calendar is a method of managing accounting periods, and is a common calendar structure for some industries such as retail and manufacturing. It divides a year into four quarters of 13 weeks, each grouped into two 4-week "months" and one 5-week "month". The longer "month" may be set as the first, second, or third unit (e.g., 5–4–4, 4–5–4). Its major advantage over a regular calendar is that each period is the same length and ends on the same day of the week, which is useful for planning manufacturing or work shifts.

Attributes	Values
rdf:type	software yago:WikicatCalendars yago:Abstraction100002137 yago:Accounting113405962 yago:Arrangement105726596 yago:Calendar115173479 yago:Cognition100023271 yago:Communication100033020 yago:Document113403331 yago:PsychologicalFeature100023100 yago:Record113403643 yago:Register113412321 yago:Structure105726345 yago:WikicatAccountingSystems
rdfs:label	4–4–5 calendar (en) 4-4-5曆 (zh)
rdfs:comment	4–4–5曆是一種管理會計期間的方法。它在一些行業，例如零售、製造和停車行業，是一種常見的日曆結構。 4–4–5曆將一年分成四季，每季13個星期，有兩個4星期的月和一個5星期的月。每季13個星期也可以設置為5-4-4星期或4-5-4星期，但是4-4-5卻是最常見的安排。當4–4–5曆在使用時，按月或金融分析趨勢比較並無意義，因為其中一個比另外兩個的時間長了25%。然而，依然可以用前一年的相同時段或按星期來做比較。這種常規曆的主要優點是每個期間的結束始終是星期中的同一天，這對製造和計畫的轉換是有用的，並且每個時期都有相同的長度一個缺點是4–4–5曆只有364天（7天*52週），所以每5或6年需要有一個53星期的年，這使得年度的比較產生困難。 (zh) The 4–4–5 calendar is a method of managing accounting periods, and is a common calendar structure for some industries such as retail and manufacturing. It divides a year into four quarters of 13 weeks, each grouped into two 4-week "months" and one 5-week "month". The longer "month" may be set as the first, second, or third unit (e.g., 5–4–4, 4–5–4). Its major advantage over a regular calendar is that each period is the same length and ends on the same day of the week, which is useful for planning manufacturing or work shifts. (en)
dcterms:subject	Accounting systems Business terms Management accounting Specific calendars
Wikipage page ID	13663006 (xsd:integer)
Wikipage revision ID	1107618144 (xsd:integer)
Link from a Wikipage to another Wikipage	Internal Revenue Code International Financial Reporting Standards Accounting systems Business terms Management accounting Generally accepted accounting principles Retail Specific calendars Accounting Accounting period Financial analysis Manufacturing Symmetry454
sameAs	4–4–5 calendar 4–4–5 calendar 4–4–5 calendar 4–4–5 calendar
dbp:wikiPageUsesTemplate	dbt:Weekday_before_date dbt:CURRENTYEAR dbt:Essay-like dbt:Full_citation_needed dbt:Multiple_issues dbt:Refimprove dbt:Reflist
has abstract	The 4–4–5 calendar is a method of managing accounting periods, and is a common calendar structure for some industries such as retail and manufacturing. It divides a year into four quarters of 13 weeks, each grouped into two 4-week "months" and one 5-week "month". The longer "month" may be set as the first, second, or third unit (e.g., 5–4–4, 4–5–4). Its major advantage over a regular calendar is that each period is the same length and ends on the same day of the week, which is useful for planning manufacturing or work shifts. A disadvantage is that comparisons or trend analysis by "month" are flawed, as one month is 25% longer than the other two. (Comparisons between weeks or to the same "month" in the previous year are still useful.) Another disadvantage is that the 4–4–5 calendar has only 364 days (7 days x 52 weeks), meaning a 53rd week must be added every five or six years: this can make year-on-year comparison difficult. (en) 4–4–5曆是一種管理會計期間的方法。它在一些行業，例如零售、製造和停車行業，是一種常見的日曆結構。 4–4–5曆將一年分成四季，每季13個星期，有兩個4星期的月和一個5星期的月。每季13個星期也可以設置為5-4-4星期或4-5-4星期，但是4-4-5卻是最常見的安排。當4–4–5曆在使用時，按月或金融分析趨勢比較並無意義，因為其中一個比另外兩個的時間長了25%。然而，依然可以用前一年的相同時段或按星期來做比較。這種常規曆的主要優點是每個期間的結束始終是星期中的同一天，這對製造和計畫的轉換是有用的，並且每個時期都有相同的長度一個缺點是4–4–5曆只有364天（7天*52週），所以每5或6年需要有一個53星期的年，這使得年度的比較產生困難。 (zh)
gold:hypernym	Method
prov:wasDerivedFrom	wikipedia-en:4–4–5_calendar?oldid=1107618144&ns=0
page length (characters) of wiki page	6110 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:4–4–5_calendar
is Link from a Wikipage to another Wikipage of	4-4-5 calendar Four Quarters Accounting period Symmetry454 Fiscal year Smarch 52-53 week fiscal year 4-4-5 Calendar
is Wikipage redirect of	4-4-5 calendar Four Quarters 52-53 week fiscal year 4-4-5 Calendar
is foaf:primaryTopic of	wikipedia-en:4–4–5_calendar

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