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Indexes generally slow down access speed in most RDMS.
Standard Cost System
An accounting method where costs are predetermined for products and services, facilitating the analysis of variances between expected and actual costs.
Supplies Cost
The expenses associated with purchasing materials and supplies used in the operation of a business, not directly tied to production.
Manufacturing Overhead
All indirect costs associated with the manufacturing process, such as utilities, maintenance, and factory management salaries.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the standard quantity expected, multiplied by the standard cost per unit.
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