Examlex
Strategic planning involves a set of procedures for making decisions about an organization's long-term goals and strategies.
Raw Materials
Fundamental substances that are transformed through manufacturing processes into a final product, essential components in production.
Variable Manufacturing Overhead
Costs in the manufacturing process that fluctuate with production volume, such as utilities or materials used only in production.
Cost of Goods Sold
The direct costs attributable to the production of the goods sold by a company.
Cash Account
An account that records all transactions made in cash, including receipts and payments.
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