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The majority of users' interactions with databases are via reports and forms.
Activity-Based Costing
A costing method that assigns costs to products or services based on the activities they require, aiming to provide more accurate cost information.
Unused Capacity
Refers to the part of a company's production capability that is not currently being used for production. It indicates resources that are currently idle and not generating revenue.
Activity-Based Costing
An accounting method that assigns overhead and indirect costs to related products and services based on the activities that generate costs.
Activity Cost Pools
Accumulations of costs categorized by activity (such as ordering materials or setting up machines), used in activity-based costing to allocate costs more accurately.
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