Examlex
According to the principles of TQM,quality is synonymous with tight tolerance and conformance to specifications.
Absorption Costing
An accounting method that includes all manufacturing costs, direct and indirect, in the cost of a product.
Operating Income
The profit realized from a business's core operations, excluding deductions of interest and tax as well as income from non-operating activities.
Variable Costing
A method of costing that includes only variable production costs (direct material, direct labor, and variable overhead) in the cost of goods sold.
Absorption Costing
A financial recording technique that incorporates every manufacturing expense such as direct materials, direct labor, alongside all overhead costs, whether variable or fixed, into the product's cost.
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