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The theory that both a general intelligence factor as well as some major group factors exist is part of
Cost Drivers
Factors that cause the cost of activities to increase or decrease, ultimately affecting the overall costs of products or services.
Direct Method
A method of reporting the cash flows from operating activities as the difference between the operating cash receipts and the operating cash payments.
ABC
Activity-Based Costing, a method that allocates overhead and indirect costs to related products and services based on their usage.
Support Department Costs
Expenses related to departments that do not directly contribute to the production of goods or services but provide necessary support, such as IT and HR.
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