Examlex
Explain how the reports of the National Resources Planning Board reflected the shift, seen in the late 1930s, in liberals' outlook toward the government and the economy.
Activity-Based Costing
A method of accounting that allocates costs to specific products or services based on the resources they consume.
Activity Rates
In activity-based costing, the costs assigned to goods and services based on the specific activities and resources that go into their production or delivery.
Activity Cost Pools
Aggregations of all the costs associated with a particular activity, used in activity-based costing.
Departmental Overhead Rates
Refers to the allocation of indirect costs to specific departments within a company, which is used for cost control and pricing decisions.
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