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Idle Capacity
The portion of a company's resources or production capacity that is not being used in production but still incurs costs.
Activity-Based Costing
A costing methodology that assigns overhead and indirect costs to related products and services based on the activities they require.
Resource Consumption
The act of using resources, such as materials, time, and energy, in the process of producing goods and services.
Activity-Based Costing
Activity-based costing is an accounting method that assigns costs to products and services based on the activities and resources that go into producing them.
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