Examlex
How have sociologists used the example of the burakumin to explain the society source of IQ scores?
Standard Costing System
A cost accounting method that assigns predetermined costs to production activities, facilitating variance analysis to control costs.
Standard Overhead Rate
The predetermined rate charged for overhead expenses in a standard costing system, based on expected costs and activity levels.
Flexible Overhead Rate
An overhead allocation rate that adjusts for variations in actual activity levels, as opposed to being fixed or static.
Volume Variance
The difference between the expected volume of sales or production and the actual volume, often leading to variations in income or expenses.
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