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Since the processes and procedures for bankruptcy are easy and have a short-term impact on the owner of a small business, it is a feasible alternative for a declining business.
Direct Labor-Hours
A measure of the total hours worked directly on manufacturing goods or providing services, used in costing and operational efficiency analysis.
Labor-Related
Pertaining to costs, efforts, or issues directly associated with employees or workforce in the process of producing goods or services.
Activity Rate
The predefined cost-driver rate used in Activity-Based Costing to allocate overhead costs to products or services, based on each activity’s usage by those products or services.
Activity Cost Pool
A collection of overhead costs attributed to particular activities, used in activity-based costing to allocate costs more accurately to products or services.
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