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When designing a policy manual:
Materials Handling
The movement, protection, storage, and control of materials and products throughout manufacturing, warehousing, distribution, consumption, and disposal.
Activity Rate
A measure used in activity-based costing to assign overhead costs to products or services, based on specific activities.
Cost Pool
A grouping of individual costs, typically by department or service center, from which cost allocations are made to products or services.
Cost Pool
A collection of specific expenses, usually organized by department or service area, used as a basis for assigning costs to products or services.
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