Examlex
The text discusses a four-step process for moving from a conceptual definition to an operational definition.The first step is "explicitly specify the concept of interest." The second step is ________.
Step-Down Method
An allocation method used in cost accounting to distribute overhead costs to various departments in a sequential order based on the level of service provided.
Service Department Costs
Costs incurred by departments that do not directly generate revenue, but support those that do.
Operating Departments
Units within an organization directly involved in producing goods or providing services, as opposed to administrative divisions.
Personnel Costs
Expenses related to the compensation of employees, including salaries, benefits, and taxes.
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