Examlex
An emic focus represents a setting in the participants' terms.
Variable Costing
A financial recording approach that incorporates only variable manufacturing expenses, such as raw materials, direct workforce, and fluctuating production overheads, into the costs of goods produced.
Net Operating Income
A financial term representing the profit made from a company’s operations, after subtracting operating expenses from operating income.
Absorption Costing
The product cost determination method under this accounting strategy includes the expenses for direct materials, direct labor, and all manufacturing overhead, whether it is variable or fixed.
Gross Margin
A company's total sales revenue minus its cost of goods sold, divided by the total sales revenue, expressed as a percentage.
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