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Decentralized design is typical of relatively simple and/or small databases and can be successfully done by a single person.
Standard Cost
Standard cost is a predetermined cost of manufacturing, purchasing, or using goods or services, used as a benchmark to measure performance and budgeting.
Selling Expense
Costs incurred directly related to the sale of a product or service, including advertising, sales commissions, and store maintenance.
Unavoidable Waste
Waste that cannot be reduced or eliminated during the production process due to inherent limitations or efficiency constraints.
Unexpected Spoilage
Loss or waste of materials, products, or resources that occurs unexpectedly during the production process and is not a part of planned spoilage.
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