Examlex
Which of the following is NOT a cognitive process?
Net Operating Income
A measure of a company's profitability from its core business operations, excluding taxes and interest expenses.
Direct Labor Cost
The total cost of workforce directly involved in the production of goods or services, excluding indirect labor such as administration.
Variable Costing
A costing technique that only assigns variable production costs to inventory, helping managers understand the impact of production levels on total costs.
Net Operating Income
The income produced through a firm's regular commercial activities, not including taxes and interest.
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