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Nonreactive measurement
Decentralization
The distribution of decision-making powers and operational activities away from a central authoritative location or group.
Advantage
A condition or circumstance that puts one in a favorable or superior position.
Cost Driver
A cost driver is a factor that causes a change in the cost of an activity, influencing the cost of production and operation in both direct and indirect cost management.
Support Department
A non-production department that provides essential services and support to the production departments and other parts of an organization.
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